{"id":1545,"date":"2021-07-22T07:00:00","date_gmt":"2021-07-22T05:00:00","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/blog\/?p=1545"},"modified":"2025-02-25T09:43:50","modified_gmt":"2025-02-25T08:43:50","slug":"wydatki-na-samochody-a-vat","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wydatki-na-samochody-a-vat\/","title":{"rendered":"Wydatki na samochody a VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Na jakich zasadach rozliczamy wydatki na samochody na gruncie VAT?&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jest wielu ksi\u0119gowych, kt\u00f3rzy nadal maj\u0105 z tym problem. A je\u015bli i Ty masz z tym czasem k\u0142opot, zapraszam Ci\u0119 do tego artyku\u0142u.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity is-style-wide\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Ustawa o VAT<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Na pocz\u0105tek sp\u00f3jrz na definicj\u0119 z art. 2 ust. 1 pkt 34 &#8211; ustawa o VAT:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em><strong>Pojazdy samochodowe to pojazdy samochodowe w rozumieniu przepis\u00f3w o ruchu drogowym o dopuszczalnej masie ca\u0142kowitej nieprzekraczaj\u0105cej 3,5 tony. Zgodnie z ustaw\u0105 Prawo o ruchu drogowym pojazd samochodowy to pojazd silnikowy, kt\u00f3rego konstrukcja umo\u017cliwia jazd\u0119 z pr\u0119dko\u015bci\u0105 przekraczaj\u0105c\u0105 25 km\/h. Definicja ta nie obejmuje ci\u0105gnika rolniczego.<\/strong><\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Na bazie tej definicji wiesz, \u017ce prawo do rozliczenia podatku VAT rozdzielamy w zale\u017cno\u015bci od tego, czy mamy do czynienia z samochodem, kt\u00f3ry wa\u017cy do 3,5 tony, czy samochodem wa\u017c\u0105cym powy\u017cej 3,5 tony.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi masz samoch\u00f3d powy\u017cej 3,5 tony to Ustawodawca za\u0142o\u017cy\u0142, \u017ce taki samoch\u00f3d jest wykorzystywany przez Ciebie jedynie do dzia\u0142alno\u015bci gospodarczej. W zwi\u0105zku z tym wszystkie wydatki:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>za zakup,<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>na paliwo,<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>oraz inne wydatki,<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">podatek VAT od nich odliczamy w 100%.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Co sprawia ksi\u0119gowym k\u0142opot?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Jednak to nie te ci\u0119\u017csze samochody (o wadze powy\u017cej 3,5 tony) sprawiaj\u0105 ksi\u0119gowym najwi\u0119kszy problem, a samochody osobowe, kt\u00f3re wykorzystujemy do dzia\u0142alno\u015bci gospodarczej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z art. 86a ust 1 ustawy o VAT, co do zasady jest w przypadku wydatk\u00f3w zwi\u0105zanych z pojazdami samochodowymi kwot\u0119 podatku naliczonego stanowi 50% kwoty podatku:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>wynikaj\u0105cej z faktury otrzymanej przez podatnika;<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>nale\u017cnego z tytu\u0142u:<\/em><\/strong>\n<ul class=\"wp-block-list\">\n<li><strong><em>\u015bwiadczenia us\u0142ug, dla kt\u00f3rego podatnikiem jest ich us\u0142ugobiorca,<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>\u00a0dostawy towar\u00f3w podatnikiem jest ich nabywca,\u00a0<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>wewn\u0105trzwsp\u00f3lnotowego nabycia towar\u00f3w;\u00a0<\/em><\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong><em>nale\u017cnego, w przypadku importu towar\u00f3w (procedura uproszczona);\u00a0<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>wynikaj\u0105cej z otrzymanego dokumentu celnego, deklaracji importowej lub decyzji naczelnika urz\u0119du celnego.<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">W tych przypadkach m\u00f3wimy, \u017ce samoch\u00f3d jest wykorzystywany do dzia\u0142alno\u015bci mieszanej, czyli do dzia\u0142alno\u015bci gospodarczej i dla cel\u00f3w prywatnych.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tutaj odliczamy 50% podatku VAT od wszystkich poniesionych wydatk\u00f3w, czyli:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>za zakup,<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>na paliwo,<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>oraz inne wydatki,<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Czy mo\u017cesz odliczy\u0107 podatek VAT w 100%?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ustawodawca przewidzia\u0142 tak\u017ce sytuacje, w kt\u00f3rych przys\u0142uguje nam prawo do odliczenia podatku VAT w 100%:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>wykorzystywane wy\u0142\u0105cznie do dzia\u0142alno\u015bci gospodarczej podatnika lub<\/em><\/strong><\/li>\n\n\n\n<li><strong><em>konstrukcyjnie przeznaczone do przewozu co najmniej 10 os\u00f3b \u0142\u0105cznie z kierowc\u0105, je\u017celi z dokument\u00f3w wydanych na podstawie przepis\u00f3w o ruchu drogowym wynika takie przeznaczenie.<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ten temat jest interesuj\u0105cy, a wiele jeszcze mo\u017cna powiedzie\u0107, tak\u017ce poruszaj\u0105c opr\u00f3cz kwestii odliczenia podatku VAT, tak\u017ce w kontek\u015bcie wydatk\u00f3w na gruncie CIT\/PIT.<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Chcesz dowiedzie\u0107 si\u0119 wi\u0119cej na temat samochod\u00f3w w ksi\u0119gowo\u015bci? Sprawd\u017a to <a href=\"https:\/\/lp.kursy-rachunkowosci.pl\/samochody-w-ksiegowosci-pelnej-bez-tajemnic\/?utm_source=blog&amp;utm_medium=click&amp;utm_campaign=Wydatki+na+samochody+a+VAT\" target=\"_blank\" rel=\"noopener\" title=\"\">szkolenie<\/a>!<\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/lp.kursy-rachunkowosci.pl\/samochody-w-ksiegowosci-pelnej-bez-tajemnic\/?utm_source=blog&amp;utm_medium=click&amp;utm_campaign=Wydatki+na+samochody+a+VAT\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris-1024x576.png\" alt=\"Samochody w ksie\u0328gowos\u0301ci pe\u0142nej bez tajemnic. Zakup, wydatki eksploatacyjne, raty leasingowe - ewidencja na przyk\u0142adach w Comarch Optima. Mentoris\" class=\"wp-image-2987\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris-1024x576.png 1024w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris-300x169.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris-768x432.png 768w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris-610x343.png 610w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2023\/05\/Samochody-w-ksie\u0328gowos\u0301ci-pelnej-bez-tajemnic.-Zakup-wydatki-eksploatacyjne-raty-leasingowe-ewidencja-na-przykladach-w-Comarch-Optima.-Mentoris.png 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;1545&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Wydatki na samochody a VAT&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Na jakich zasadach rozliczamy wydatki na samochody na gruncie VAT?<br \/>\nJest wielu ksi\u0119gowych, kt\u00f3rzy nadal maj\u0105 z tym problem. A je\u015bli i Ty masz z tym czasem k\u0142opot, zapraszam Ci\u0119 do nowego artyku\u0142u na blogu Mentoris!<\/p>\n","protected":false},"author":4,"featured_media":1553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[68,67],"class_list":["post-1545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki","tag-podatek-vat","tag-vat"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Na jakich zasadach rozliczamy wydatki na samochody na gruncie VAT? 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