{"id":1200,"date":"2022-05-30T20:04:00","date_gmt":"2022-05-30T18:04:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1200"},"modified":"2022-10-27T20:05:50","modified_gmt":"2022-10-27T18:05:50","slug":"obowiazek-prowadzenia-pelnej-ksiegowosci","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/obowiazek-prowadzenia-pelnej-ksiegowosci\/","title":{"rendered":"Obowi\u0105zek prowadzenia pe\u0142nej ksi\u0119gowo\u015bci"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Zar\u00f3wno przedsi\u0119biorcy, jak i firmy zobowi\u0105zane s\u0105 do prowadzenia ksi\u0119gowo\u015bci. W zale\u017cno\u015bci od formy prowadzenia dzia\u0142alno\u015bci oraz uzyskanych przychod\u00f3w, podatnicy prowadz\u0105 ksi\u0119gowo\u015b\u0107 w&nbsp;<strong>formie uproszczonej<\/strong>&nbsp;lub w formie&nbsp;<strong>ksi\u0105g rachunkowych<\/strong>, inaczej nazywanych ksi\u0119gowo\u015bci\u0105 kontow\u0105 lub pe\u0142n\u0105 ksi\u0119gowo\u015bci\u0105.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z ustaw\u0105 o rachunkowo\u015bci oraz ustaw\u0105 o podatku dochodowym od os\u00f3b fizycznych, obowi\u0105zek prowadzenia pe\u0142nej ksi\u0119gowo\u015bci dotyczy mi\u0119dzy innymi os\u00f3b fizycznych, sp\u00f3\u0142ek cywilnych os\u00f3b fizycznych, sp\u00f3\u0142ek jawnych os\u00f3b fizycznych, sp\u00f3\u0142ek partnerskich, je\u017celi ich&nbsp;przychody za poprzedni rok obrotowy wynios\u0142y co najmniej r\u00f3wnowarto\u015b\u0107&nbsp;<strong>2 000 000 euro<\/strong>. Kwot\u0119 t\u0105 przelicza si\u0119 wed\u0142ug \u015bredniego kursu euro z dnia&nbsp;<strong>1 pa\u017adziernika roku poprzedniego<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W 2021 roku kurs ten wyni\u00f3s\u0142&nbsp;<strong>4,5941 z\u0142\/euro<\/strong>&nbsp;(tabela&nbsp;nr&nbsp;191\/A\/NBP\/2021), co w rezultacie daj\u0119 kwot\u0119 limitu na 2022 rok w wysoko\u015bci&nbsp;<strong>9 188 200 z\u0142<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dodatkowo, ustawa o rachunkowo\u015bci oraz ustawa o podatku dochodowym od os\u00f3b fizycznych dopuszcza, by powy\u017csze jednostki mimo nieprzekroczenia limitu przychod\u00f3w&nbsp;<strong>mia\u0142y prawo do prowadzenia ksi\u0119gowo\u015bci na pe\u0142nych ksi\u0119gach<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podatnicy, kt\u00f3rzy zdecydowali si\u0119 na takie prowadzenie ksi\u0105g zobowi\u0105zani s\u0105 do poinformowania o tym w zeznaniu rocznym sk\u0142adanym do 30 kwietnia za rok podatkowy, w kt\u00f3rym ksi\u0119gi by\u0142y prowadzone.<\/p>\n","protected":false},"excerpt":{"rendered":"<p> W zale\u017cno\u015bci od formy prowadzenia dzia\u0142alno\u015bci oraz uzyskanych przychod\u00f3w, podatnicy zobowi\u0105zani s\u0105 do prowadzenia ksi\u0119gowo\u015bci w formie uproszczonej lub w formie ksi\u0105g rachunkowych.<\/p>\n","protected":false},"author":4,"featured_media":1203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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