{"id":5361,"date":"2023-06-26T12:49:45","date_gmt":"2023-06-26T10:49:45","guid":{"rendered":"https:\/\/meritoros.pl\/?p=5361"},"modified":"2023-06-26T12:50:21","modified_gmt":"2023-06-26T10:50:21","slug":"roznice-kursowe","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/roznice-kursowe\/","title":{"rendered":"<strong>R\u00f3\u017cnice kursowe<\/strong>"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">R\u00f3\u017cnice kursowe to nieod\u0142\u0105czny element ksi\u0119gowo\u015bci w firmach, kt\u00f3re dokonuj\u0105 transakcji w walutach obcych. R\u00f3\u017cnice kursowe pojawiaj\u0105 si\u0119 mi\u0119dzy innymi, gdy warto\u015b\u0107 faktury <strong>r\u00f3\u017cni si\u0119 od rzeczywistej kwoty do zap\u0142aty<\/strong> <strong>przeliczonej na z\u0142ot\u00f3wki<\/strong> wed\u0142ug przepis\u00f3w o podatku dochodowym.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kiedy powstaj\u0105 r\u00f3\u017cnice kursowe<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00f3\u017cnice kursowe powstaj\u0105 w r\u00f3\u017cny spos\u00f3b, jednak najcz\u0119\u015bciej m\u00f3wi si\u0119 o nich w przypadku faktur sprzeda\u017cowych oraz zakupach w <strong>walucie obcej<\/strong>.\u00a0R\u00f3\u017cnice kursowe powstaj\u0105 r\u00f3wnie\u017c w momencie samego <strong>obrotu waluty<\/strong> na koncie firmowym. Dzieje si\u0119 tak ze wzgl\u0119du na to, \u017ce wszystkie operacje wykazywane s\u0105 w walucie polskiej, a co za tym idzie <strong>ka\u017cd\u0105 walut\u0119 obc\u0105 nale\u017cy przeliczy\u0107<\/strong> na z\u0142ot\u00f3wki. Kursy przeliczeniowe przyk\u0142adowo faktur oraz ich zap\u0142ata najcz\u0119\u015bciej r\u00f3\u017cni\u0105 si\u0119 od siebie przez co powstaj\u0105 r\u00f3\u017cnice <strong>dodatnie i ujemne<\/strong>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dodatnie i ujemne r\u00f3\u017cnice kursowe<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wyr\u00f3\u017cnia si\u0119 dwa typy r\u00f3\u017cnic kursowych<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>r\u00f3\u017cnice kursowe dodatnie<\/strong> &#8211; powstaj\u0105 w momencie, gdy kwota z dnia otrzymania zap\u0142aty b\u0119dzie\u00a0<strong>wy\u017csza<\/strong>, ni\u017c kwota na fakturze sprzeda\u017cy lub gdy kwota z dnia dokonania zap\u0142aty b\u0119dzie\u00a0<strong>ni\u017csza<\/strong>, ni\u017c kwota na fakturze zakupu. Taka r\u00f3\u017cnica jest <strong>przychodem<\/strong>\u00a0podatnika,<\/li>\n\n\n\n<li><strong>r\u00f3\u017cnice kursowe ujemne<\/strong> &#8211; powstaj\u0105 gdy kwota z dnia zap\u0142aty b\u0119dzie\u00a0<strong>ni\u017csza<\/strong>, ni\u017c kwota na fakturze sprzeda\u017cy lub gdy kwota z dnia dokonania zap\u0142aty b\u0119dzie\u00a0<strong>wy\u017csza<\/strong>, ni\u017c kwota na fakturze zakupu. Taka r\u00f3\u017cnica jest\u00a0<strong>kosztem<\/strong>\u00a0podatnika.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00f3\u017cnice kursowe od podatku VAT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Co to zasady dodatnie i ujemne r\u00f3\u017cnice kursowe uwzgl\u0119dnia si\u0119 w przychodach i kosztach podatkowych. Odmiennie jest w przypadku r\u00f3\u017cnic kursowych w stosunku do podatku VAT. Je\u017celi krajowe transakcje sprzeda\u017cy lub zakupu towar\u00f3w i us\u0142ug s\u0105 fakturowane oraz op\u0142acane w walucie obcej, to do przychod\u00f3w lub koszt\u00f3w podatkowych <strong>nie zalicza si\u0119 powsta\u0142ych przy zap\u0142acie r\u00f3\u017cnic kursowych od tej cz\u0119\u015bci nale\u017cno\u015bci (zobowi\u0105zania), kt\u00f3r\u0105 stanowi VAT<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00f3\u017cnice kursowe to nieod\u0142\u0105czny element ksi\u0119gowo\u015bci w firmach, kt\u00f3re dokonuj\u0105 transakcji w walutach obcych. R\u00f3\u017cnice kursowe pojawiaj\u0105 si\u0119 mi\u0119dzy innymi, gdy warto\u015b\u0107 faktury r\u00f3\u017cni si\u0119 od rzeczywistej kwoty do zap\u0142aty przeliczonej na z\u0142ot\u00f3wki wed\u0142ug przepis\u00f3w o podatku dochodowym. Kiedy powstaj\u0105 r\u00f3\u017cnice kursowe R\u00f3\u017cnice kursowe powstaj\u0105 w r\u00f3\u017cny spos\u00f3b, jednak najcz\u0119\u015bciej m\u00f3wi si\u0119 o nich w [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5362,"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-5361","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00f3\u017cnice kursowe - 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\/roznice-kursowe\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00f3\u017cnice kursowe - Meritoros\" \/>\n<meta property=\"og:description\" content=\"R\u00f3\u017cnice kursowe to nieod\u0142\u0105czny element ksi\u0119gowo\u015bci w firmach, kt\u00f3re dokonuj\u0105 transakcji w walutach obcych. R\u00f3\u017cnice kursowe pojawiaj\u0105 si\u0119 mi\u0119dzy innymi, gdy warto\u015b\u0107 faktury r\u00f3\u017cni si\u0119 od rzeczywistej kwoty do zap\u0142aty przeliczonej na z\u0142ot\u00f3wki wed\u0142ug przepis\u00f3w o podatku dochodowym. 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