{"id":4050,"date":"2023-01-09T13:32:05","date_gmt":"2023-01-09T12:32:05","guid":{"rendered":"https:\/\/meritoros.pl\/?p=4050"},"modified":"2023-01-09T13:32:07","modified_gmt":"2023-01-09T12:32:07","slug":"spolka-jawna","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/spolka-jawna\/","title":{"rendered":"Sp\u00f3\u0142ka jawna"},"content":{"rendered":"\n<p>Sp\u00f3\u0142ka jawna to sp\u00f3\u0142ka prawa handlowego. Nie ma ona osobowo\u015bci prawnej, przy czym posiada zdolno\u015b\u0107 prawn\u0105, co oznacza, \u017ce sp\u00f3\u0142ka we w\u0142asnym imieniu mo\u017ce zar\u00f3wno nabywa\u0107 prawa, jak i zaci\u0105ga\u0107 zobowi\u0105zania.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kto mo\u017ce by\u0107 wsp\u00f3lnikiem sp\u00f3\u0142ki jawnej?<\/h3>\n\n\n\n<p>Wsp\u00f3lnikami sp\u00f3\u0142ki jawnej mog\u0105 by\u0107&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>osoby fizyczne,<\/strong><\/li>\n\n\n\n<li><strong>osoby prawne <\/strong>oraz<\/li>\n\n\n\n<li><strong>jednostki organizacyjne nieposiadaj\u0105ce osobowo\u015bci prawnej.<\/strong><strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p>Warto zwr\u00f3ci\u0107 uwag\u0119 tak\u017ce na to, \u017ce <strong>nie mo\u017cna zawrze\u0107 jednoosobowej sp\u00f3\u0142ki jawnej<\/strong> oraz jej wsp\u00f3lnikami nie mog\u0105 by\u0107 sp\u00f3\u0142ki cywilne, kt\u00f3re nie posiadaj\u0105 podmiotowo\u015bci prawnej.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jak za\u0142o\u017cy\u0107 sp\u00f3\u0142k\u0119 jawn\u0105?<\/h3>\n\n\n\n<p>Do powstania nowej sp\u00f3\u0142ki jawnej jest niezb\u0119dne\u00a0zawarcie <strong>umowy sp\u00f3\u0142ki<\/strong> w formie pisemnej lub z wykorzystaniem elektronicznego wzorca udost\u0119pnionego w systemie S24 oraz <strong>wpis do rejestru KRS<\/strong>. Sp\u00f3\u0142ka powstaje\u00a0<strong>z chwil\u0105 rejestracji w Krajowym Rejestrze S\u0105dowym<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">ZUS i zg\u0142oszenie do ubezpiecze\u0144<\/h3>\n\n\n\n<p>Przy rozpocz\u0119ci dzia\u0142alno\u015bci w ramach sp\u00f3\u0142ki jawnej <strong>nie trzeba sk\u0142ada\u0107 dodatkowych zg\u0142osze\u0144 do Zak\u0142adu Ubezpiecze\u0144 Spo\u0142ecznych<\/strong>. Informacja o zarejestrowaniu sp\u00f3\u0142ki zostanie przekazane przez KRS i urz\u0105d skarbowy do ZUS automatycznie i na tej podstawie ZUS zarejestruje sp\u00f3\u0142k\u0119 jako p\u0142atnika sk\u0142adek.<\/p>\n\n\n\n<p>Warto zauwa\u017cy\u0107, \u017ce je\u015bli w sp\u00f3\u0142ce jako wsp\u00f3lnicy wyst\u0119puj\u0105 osoby fizyczne, to <strong>ka\u017cda ta osoba jest p\u0142atnikiem sk\u0142adek na w\u0142asne ubezpieczenia<\/strong>, dlatego dodatkowo powinna ona zarejestrowa\u0107 si\u0119 w ZUS i przekaza\u0107 do dokumenty zg\u0142oszeniowe.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Podatki w sp\u00f3\u0142ce jawnej<\/h3>\n\n\n\n<p>Sp\u00f3\u0142ka jawna&nbsp;<strong>jest podatnikiem na potrzebny podatku od towar\u00f3w i us\u0142ug<\/strong>&nbsp;(VAT).<\/p>\n\n\n\n<p>Odmiennie jest z podatkiem<strong> CIT<\/strong>. Sp\u00f3\u0142ka jawna staje si\u0119 podatnikiem podatku dochodowego od os\u00f3b prawnych\u00a0(CIT)\u00a0dopiero w sytuacji, gdy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ma ona <strong>siedzib\u0119 <\/strong>lub<strong> zarz\u0105d w Polsce<\/strong><\/li>\n\n\n\n<li><strong>jednocze\u015bnie, je\u017celi wsp\u00f3lnikami tej sp\u00f3\u0142ki nie s\u0105 wy\u0142\u0105cznie osoby fizyczne<\/strong> i sp\u00f3\u0142ka <strong>nie z\u0142o\u017cy przed rozpocz\u0119ciem roku obrotowego informacji<\/strong> o podatnikach podatku CIT oraz podatnikach podatku PIT.<\/li>\n<\/ul>\n\n\n\n<p>Je\u015bli sp\u00f3\u0142ka nie podlega pod podatek CIT, podatnikami podatku dochodowego s\u0105 <strong>wy\u0142\u0105cznie poszczeg\u00f3lni wsp\u00f3lnicy <\/strong>sp\u00f3\u0142ki. Dochody z tytu\u0142u udzia\u0142u w sp\u00f3\u0142ce jawnej traktowane s\u0105 na gruncie PIT jako\u00a0<strong>dochody z dzia\u0142alno\u015bci gospodarczej, <\/strong>co oznacza, \u017ce ka\u017cdy ze wsp\u00f3lnik\u00f3w rozpoznaje dochody w sp\u00f3\u0142ce jawnej w proporcji do przys\u0142uguj\u0105cego mu udzia\u0142u w zysku sp\u00f3\u0142ki.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sp\u00f3\u0142ka jawna to sp\u00f3\u0142ka prawa handlowego. Nie ma ona osobowo\u015bci prawnej, przy czym posiada zdolno\u015b\u0107 prawn\u0105, co oznacza, \u017ce sp\u00f3\u0142ka we w\u0142asnym imieniu mo\u017ce zar\u00f3wno nabywa\u0107 prawa, jak i zaci\u0105ga\u0107 zobowi\u0105zania. Kto mo\u017ce by\u0107 wsp\u00f3lnikiem sp\u00f3\u0142ki jawnej? Wsp\u00f3lnikami sp\u00f3\u0142ki jawnej mog\u0105 by\u0107&nbsp; Warto zwr\u00f3ci\u0107 uwag\u0119 tak\u017ce na to, \u017ce nie mo\u017cna zawrze\u0107 jednoosobowej sp\u00f3\u0142ki jawnej [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4051,"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-4050","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sp\u00f3\u0142ka jawna - Meritoros<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/spolka-jawna\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sp\u00f3\u0142ka jawna - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Sp\u00f3\u0142ka jawna to sp\u00f3\u0142ka prawa handlowego. 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