{"id":5476,"date":"2026-05-11T06:02:00","date_gmt":"2026-05-11T04:02:00","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/blog\/?p=5476"},"modified":"2026-04-16T12:48:41","modified_gmt":"2026-04-16T10:48:41","slug":"faktura-zakupowa-w-ksef-jak-ustalic-date-otrzymania-i-poprawnie-odliczyc-vat","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/astrablog\/faktura-zakupowa-w-ksef-jak-ustalic-date-otrzymania-i-poprawnie-odliczyc-vat\/","title":{"rendered":"Faktura zakupowa w KSeF \u2013 jak ustali\u0107 dat\u0119 otrzymania i poprawnie odliczy\u0107 VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Wyobra\u017a sobie tak\u0105 sytuacj\u0119. Zamykasz miesi\u0105c i masz przed sob\u0105 faktur\u0119 zakupow\u0105 z KSeF. Patrzysz na dat\u0119 wystawienia: 30 kwietnia. Dostawa by\u0142a 15 kwietnia. My\u015blisz: wszystko si\u0119 zgadza, VAT odlicz\u0119 w kwietniu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I tu w\u0142a\u015bnie pojawia si\u0119 b\u0142\u0105d, kt\u00f3ry widz\u0119 bardzo cz\u0119sto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zapraszam Ci\u0119 do wpisu na bloga, w kt\u00f3rym omawiam jak poprawnie ujmowa\u0107 faktury zakupowe wystawione w KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A je\u015bli wolisz s\u0142ucha\u0107 sprawd\u017a ten odcinek:<\/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-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/youtu.be\/5uJma9Yc_HA?si=bJGgtSZtbscRgK3y\n<\/div><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Przyk\u0142ad z \u017cycia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Za\u0142\u00f3\u017cmy, \u017ce masz tak\u0105 faktur\u0119 zakupow\u0105 do zaksi\u0119gowania, wystawion\u0105 w KSeF:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"906\" height=\"856\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2026\/04\/image-6.png\" alt=\"\" class=\"wp-image-5478\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-6.png 906w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-6-300x283.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-6-768x726.png 768w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-6-610x576.png 610w\" sizes=\"auto, (max-width: 906px) 100vw, 906px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>dostawa towaru: 15.04<\/li>\n\n\n\n<li>wystawienie faktury: 30.04<\/li>\n\n\n\n<li>przes\u0142anie do KSeF: 30.04<\/li>\n\n\n\n<li>nadanie numeru KSeF: 01.05<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pytanie: kiedy mo\u017cesz odliczy\u0107 VAT?<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Zasady odliczenia VAT \u2013 przypomnienie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zasada og\u00f3lna m\u00f3wi jasno, odliczenie VAT jest mo\u017cliwe nie wcze\u015bniej ni\u017c gdy spe\u0142nione s\u0105 \u0142\u0105cznie nast\u0119puj\u0105ce warunki:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>powstanie obowi\u0105zku podatkowego u sprzedawcy (czyli tu: 15.04),<\/li>\n\n\n\n<li>oraz otrzymanie faktury.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I teraz kluczowe pytanie: kiedy faktura zosta\u0142a \u201eotrzymana\u201d?<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Gdzie pojawia si\u0119 problem<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wi\u0119kszo\u015b\u0107 ksi\u0119gowych automatycznie przyjmuje, \u017ce data wystawienia faktury to jednocze\u015bnie data jej otrzymania. Je\u017celi mamy faktury wystawiona w trybie online, to zwykle te dwie daty si\u0119 pokrywaj\u0105, ale nie zawsze.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bo to, co widzisz na wizualizacji faktury, nie zawsze odpowiada temu, co jest kluczowe dla VAT.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Krok po kroku \u2013 jak to ustali\u0107<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">W KSeF nie patrzysz tylko na dat\u0119 wystawienia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Musisz ustali\u0107 tryb wystawienia faktury.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. Tryb online<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi faktura zosta\u0142a przes\u0142ana do KSeF w dniu jej wystawienia, mamy tryb online.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W tym przypadku: dat\u0105 otrzymania faktury jest data nadania numeru KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W naszym przyk\u0142adzie faktur\u0119 przes\u0142ano do KSeF w tym samy dniu,&nbsp; w kt\u00f3rym zosta\u0142a wystawiona czyli mamy tryb online, ale numer KSeF nadano 01.05.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">St\u0105d VAT mo\u017cesz odliczy\u0107 najwcze\u015bniej w maju tj.&nbsp; 1 maja.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">2. Tryby offline (niedost\u0119pno\u015b\u0107 lub offline24)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi widzisz op\u00f3\u017anienie mi\u0119dzy wysy\u0142k\u0105 a nadaniem numeru, np.:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">to najcz\u0119\u015bciej oznacza tryb offline24 lub tryb niedost\u0119pno\u015bci, rzadko awari\u0119.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ale zasada\u2026 pozostaje taka sama.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dat\u0105 otrzymania nadal jest data nadania numeru KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gdyby\u015bmy zmodyfikowali nasz przyk\u0142ad:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>Przes\u0142anie do KSeF: 30.04<\/li>\n\n\n\n<li>nadanie numeru w KSeF: 03.05<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tu podejrzewamy wystawienie faktury w trybie niedost\u0119pno\u015bci (nie mamy informacji, by wyst\u0105pi\u0142a wtedy awaria, w przypadku trybu offline 24 faktura musia\u0142aby zosta\u0107 przes\u0142ana nast\u0119pnego dnia po wystawieniu).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tu zn\u00f3w: odliczenie w maju, bo wtedy zosta\u0142 nadany numer KSeF czyli faktura zosta\u0142a otrzymana.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">3. Tryb awaryjny \u2013 tutaj uwa\u017caj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jest jeden wyj\u0105tek, kt\u00f3ry naprawd\u0119 trzeba mie\u0107 z ty\u0142u g\u0142owy. Tryb awaryjny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi w trakcie awarii otrzymasz wizualizacj\u0119 faktury wcze\u015bniej (np. mailem, z dwoma kodami QR), to: dat\u0105 otrzymania mo\u017ce by\u0107 moment faktycznego otrzymania tej wizualizacji, a nie data nadania numeru KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I to jest jedyny przypadek, gdzie schemat si\u0119 zmienia.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">A jak zaksi\u0119gowa\u0107 faktur\u0119?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wracaj\u0105c do pierwotnego przyk\u0142adu, je\u017celi numer KSeF zosta\u0142 nadany 1 maja to wtedy odliczamy VAT. 15 kwietnia ujmujemy na podstawie dokumentu Pz dostaw\u0119 towaru.<\/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-full\"><img loading=\"lazy\" decoding=\"async\" width=\"906\" height=\"376\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2026\/04\/image-5.png\" alt=\"\" class=\"wp-image-5477\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-5.png 906w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-5-300x125.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-5-768x319.png 768w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/04\/image-5-610x253.png 610w\" sizes=\"auto, (max-width: 906px) 100vw, 906px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Podsumowanie \u2013 co zrobi\u0107 w praktyce<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi chcesz unikn\u0105\u0107 b\u0142\u0119d\u00f3w:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>zawsze sprawd\u017a dat\u0119 nadania numeru KSeF,<\/li>\n\n\n\n<li>ustal tryb wystawienia faktury,<\/li>\n\n\n\n<li>nie zak\u0142adaj, \u017ce data wystawienia = data otrzymania,<\/li>\n\n\n\n<li>przy trybie awaryjnym sprawd\u017a, czy wizualizacja nie dotar\u0142a wcze\u015bniej.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To s\u0105 dok\u0142adnie te momenty, w kt\u00f3rych najcz\u0119\u015bciej pojawiaj\u0105 si\u0119 b\u0142\u0119dy przy rozliczaniu VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I niestety wychodz\u0105 dopiero przy kontroli.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Chcesz zrozumie\u0107 zasady ujmowania VAT? Potrzebujesz uporz\u0105dkowa\u0107 wiedz\u0119 z przepis\u00f3w o VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sprawd\u017a nasze szkolenie \u201c<a href=\"https:\/\/kursy-rachunkowosci.pl\/webinary\/jak-opanowac-vat-i-nie-popelniac-bledow-w-dobie-ksef\" title=\"\">Jak opanowa\u0107 VAT w dobie KSeF<\/a>\u201d.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/kursy-rachunkowosci.pl\/webinary\/jak-opanowac-vat-i-nie-popelniac-bledow-w-dobie-ksef\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"405\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1-1024x405.png\" alt=\"KSeF a VAT nagranie szkolenia (1)\" class=\"wp-image-5169\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1-1024x405.png 1024w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1-300x119.png 300w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1-768x304.png 768w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1-610x241.png 610w, https:\/\/kursy-rachunkowosci.pl\/astrablog\/wp-content\/uploads\/2026\/01\/KSeF-a-VAT-nagranie-szkolenia-1.png 1500w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\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;5476&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;1&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&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;5\\\/5 - (1 vote)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Faktura zakupowa w KSeF \u2013 jak ustali\u0107 dat\u0119 otrzymania i poprawnie odliczy\u0107 VAT&quot;,&quot;width&quot;:&quot;142.5&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: 142.5px;\">\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            5\/5 - (1 vote)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kiedy odliczy\u0107 VAT w KSeF? Data wystawienia to nie wszystko! Dowiedz si\u0119, dlaczego data nadania numeru KSeF jest kluczowa i uniknij b\u0142\u0119d\u00f3w podczas kontroli.<\/p>\n","protected":false},"author":4,"featured_media":5480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[222],"tags":[194,68,67],"class_list":["post-5476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-samodzielny-ksiegowy","tag-ksef","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=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Magdalena Hosiawa\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/kursy-rachunkowosci.pl\/astrablog\/faktura-zakupowa-w-ksef-jak-ustalic-date-otrzymania-i-poprawnie-odliczyc-vat\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" 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