{"id":944,"date":"2021-08-31T18:41:00","date_gmt":"2021-08-31T16:41:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=944"},"modified":"2022-11-02T14:21:18","modified_gmt":"2022-11-02T13:21:18","slug":"metoda-kasowa-w-podatku-vat","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/metoda-kasowa-w-podatku-vat\/","title":{"rendered":"Metoda kasowa w podatku VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Metoda kasowa to jedna z form rozliczania podatku od towar\u00f3w i us\u0142ug, czyli podatku VAT. Polega ona na odprowadzaniu podatku VAT&nbsp;<strong>w momencie uregulowania ca\u0142o\u015bci lub cz\u0119sci nale\u017cno\u015bci<\/strong>&nbsp;za dostarczony towar lub wykonan\u0105 us\u0142ug\u0119.&nbsp;Metoda kasowa, zwana jest tak\u017ce&nbsp;<strong>metod\u0105 uproszczon\u0105<\/strong>. Na rozliczanie si\u0119 za pomoc\u0105 metody kasowej mog\u0105 przej\u015b\u0107 podatnicy posiadaj\u0105cy status ma\u0142ego podatnika, przy czym jako ma\u0142ego podatnika rozumie si\u0119 podatnika, u kt\u00f3rego warto\u015b\u0107 sprzeda\u017cy (wraz z kwot\u0105 podatku) nie przekroczy\u0142a w poprzednim roku podatkowym wyra\u017conej w z\u0142otych kwoty odpowiadaj\u0105cej r\u00f3wnowarto\u015bci 1 200 000 euro (kwota ta jest ni\u017csza i wynosi 45&nbsp;000 euro mi\u0119dzy innymi dla podatnik\u00f3w&nbsp;prowadz\u0105cych przedsi\u0119biorstwo maklerskie, zarz\u0105dzaj\u0105cego funduszami inwestycyjnymi itd.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z metod\u0105 kasow\u0105 w VAT, VAT nale\u017cny&nbsp;rozliczany jest w okresie przypadaj\u0105cym na dat\u0119 uzyskania p\u0142atno\u015bci od klienta. Do momentu, gdy kontrahent nie ureguluje p\u0142atno\u015bci za faktur\u0119, podatnik nie ujmuje jej w pliku JPK_V7 oraz rejestrach VAT. Zasada ta dotyczy tak\u017ce faktur zakupowych &#8211; podatek naliczony mo\u017cna odliczy\u0107 dopiero w okresie faktycznej&nbsp;zap\u0142aty za faktur\u0119. Je\u015bli faktura zosta\u0142a zap\u0142acona w cz\u0119\u015bci, to podatnikowi przys\u0142uguje prawo do odliczenia VAT-u tylko od tej op\u0142aconej cz\u0119\u015bci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przy rozliczeniach za pomoc\u0105 metody kasowej istnieje&nbsp;wyj\u0105tek \u2013 podatek VAT nale\u017cy rozliczy\u0107, bez wzgl\u0119du na zap\u0142at\u0119, gdy spe\u0142nione s\u0105 \u0142\u0105cznie dwa warunki:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-transakcja jest dokonywana na rzecz os\u00f3b prywatnych lub firm, kt\u00f3re nie s\u0105 czynnymi podatnikami VAT,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-min\u0119\u0142o 180 dni licz\u0105c od dnia wydania towaru lub wykonania us\u0142ugi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z ustaw\u0105 o podatku od towar\u00f3w i us\u0142ug, ma\u0142y podatnik, rozliczaj\u0105cy si\u0119 metod\u0105 kasow\u0105, mo\u017ce zrezygnowa\u0107 z tej metody, jednak&nbsp;<strong>nie wcze\u015bniej ni\u017c po up\u0142ywie 12 miesi\u0119cy<\/strong>, w trakcie kt\u00f3rych rozlicza\u0142 si\u0119 t\u0105 metod\u0105, po uprzednim pisemnym zawiadomieniu naczelnika urz\u0119du skarbowego, w terminie do ko\u0144ca kwarta\u0142u, w kt\u00f3rym stosowa\u0142 t\u0119 metod\u0119.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Metoda kasowa to jedna z form rozliczania podatku od towar\u00f3w i us\u0142ug. Polega ona na odprowadzaniu podatku VAT w momencie uregulowania ca\u0142o\u015bci lub cz\u0119\u015bci nale\u017cno\u015bci za dostarczony towar lub wykonan\u0105 us\u0142ug\u0119. Jednak z tego rozwi\u0105zania nie moga skorzysta\u0107 wszyscy podatnicy.<\/p>\n","protected":false},"author":4,"featured_media":1420,"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-944","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 v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Metoda kasowa w podatku VAT - 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\/metoda-kasowa-w-podatku-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Metoda kasowa w podatku VAT - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Metoda kasowa to jedna z form rozliczania podatku od towar\u00f3w i us\u0142ug. Polega ona na odprowadzaniu podatku VAT w momencie uregulowania ca\u0142o\u015bci lub cz\u0119\u015bci nale\u017cno\u015bci za dostarczony towar lub wykonan\u0105 us\u0142ug\u0119. Jednak z tego rozwi\u0105zania nie moga skorzysta\u0107 wszyscy podatnicy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/metoda-kasowa-w-podatku-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"Meritoros\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-31T16:41:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-02T13:21:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/04\/vat-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"520\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kacper Z\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kacper Z\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/\"},\"author\":{\"name\":\"Kacper Z\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"headline\":\"Metoda kasowa w podatku VAT\",\"datePublished\":\"2021-08-31T16:41:00+00:00\",\"dateModified\":\"2022-11-02T13:21:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/\"},\"wordCount\":356,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/vat-1.png\",\"articleSection\":[\"Informacje podatkowo-ksi\u0119gowe\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/metoda-kasowa-w-podatku-vat\\\/\",\"name\":\"Metoda kasowa w podatku VAT - 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