{"id":5122,"date":"2026-02-09T05:00:00","date_gmt":"2026-02-09T04:00:00","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/blog\/?p=5122"},"modified":"2026-01-12T10:38:12","modified_gmt":"2026-01-12T09:38:12","slug":"roczna-korekta-podatku-vat-naliczonego-krok-po-kroku-2","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/blog\/roczna-korekta-podatku-vat-naliczonego-krok-po-kroku-2\/","title":{"rendered":"Roczna korekta podatku VAT naliczonego krok po kroku"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Luty to nie tylko zamykanie stycznia i walka z zamkni\u0119ciem roku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To tak\u017ce moment, w kt\u00f3rym wielu ksi\u0119gowych po raz pierwszy zderza si\u0119 z tematem rocznej korekty VAT naliczonego. I bardzo cz\u0119sto pojawia si\u0119 wtedy to samo pytanie: <em>czy ja na pewno musz\u0119 j\u0105 zrobi\u0107\u2026 i jak, \u017ceby by\u0142o dobrze?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u015bli masz przed sob\u0105 pierwsz\u0105 korekt\u0119 roczn\u0105 VAT \u2013 spokojnie. W tym wpisie przechodzisz przez temat krok po kroku, bez zb\u0119dnej teorii, za to z praktycznym przyk\u0142adem z \u017cycia.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\">Kiedy w og\u00f3le m\u00f3wisz o rocznej korekcie VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Roczna korekta VAT dotyczy sytuacji, w kt\u00f3rych obs\u0142ugujesz podmiot nieodliczaj\u0105cy VAT w 100%, bo prowadzi tzw. sprzeda\u017c mieszan\u0105, czyli wykonuje jednocze\u015bnie:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; czynno\u015bci opodatkowane VAT,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; oraz czynno\u015bci zwolnione z VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W takich przypadkach VAT naliczony od zakup\u00f3w, kt\u00f3rych nie da si\u0119 jednoznacznie przypisa\u0107 do jednego rodzaju sprzeda\u017cy, odliczany jest proporcjonalnie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I w\u0142a\u015bnie wtedy \u2013 po zako\u0144czeniu roku \u2013 musisz sprawdzi\u0107, czy VAT odliczony \u201ewst\u0119pnie\u201d zgadza si\u0119 z tym, kt\u00f3ry faktycznie powinien zosta\u0107 odliczony.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\">Kogo dok\u0142adnie dotyczy obowi\u0105zek korekty?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Roczn\u0105 korekt\u0119 VAT musisz uwzgl\u0119dni\u0107, je\u017celi obs\u0142ugujesz:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; podmioty stosuj\u0105ce proporcj\u0119 sprzeda\u017cy przy odliczaniu VAT,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; podmioty odliczaj\u0105ce VAT na podstawie prewsp\u00f3\u0142czynnika,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; a tak\u017ce grupy VAT, je\u015bli wyst\u0119puje sprzeda\u017c opodatkowana i zwolniona.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W tym wpisie skupiasz si\u0119 na najcz\u0119stszym przypadku, czyli korekcie przy dzia\u0142alno\u015bci mieszanej i proporcji sprzeda\u017cy.<br>Wyj\u0105tki oczywi\u015bcie istniej\u0105 \u2013 ale do nich wr\u00f3cimy w kolejnym wpisie.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\">Jednorazowo czy przez kilka lat? Rodzaj zakup\u00f3w ma znaczenie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To, jak dokonujesz korekty, zale\u017cy od tego:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; czego dotyczy\u0142 zakup,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; oraz jaka by\u0142a jego warto\u015b\u0107.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Korekta jednorazowa<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dotyczy:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; towar\u00f3w i us\u0142ug nieb\u0119d\u0105cych \u015brodkami trwa\u0142ymi,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; \u015brodk\u00f3w trwa\u0142ych i WNiP o warto\u015bci do 15 000 z\u0142.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u0119 korekt\u0119 wykonujesz jednorazowo, w deklaracji za pierwszy okres rozliczeniowy kolejnego roku:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; za stycze\u0144 \u2013 przy rozliczeniach miesi\u0119cznych,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; za I kwarta\u0142 \u2013 przy rozliczeniach kwartalnych.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Korekta wieloletnia<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dotyczy:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; \u015brodk\u00f3w trwa\u0142ych i WNiP o warto\u015bci powy\u017cej 15 000 z\u0142.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Okres korekty wynosi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; 5 lat \u2013 dla \u015brodk\u00f3w trwa\u0142ych innych ni\u017c nieruchomo\u015bci,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; 10 lat \u2013 dla nieruchomo\u015bci i prawa u\u017cytkowania wieczystego.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W praktyce co roku korygujesz odpowiednio 1\/5 albo 1\/10 podatku VAT.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\">Korekta VAT w praktyce \u2013 przyk\u0142ad z \u017cycia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Przejd\u017amy do konkret\u00f3w, bo to one najlepiej porz\u0105dkuj\u0105 temat \ud83d\udc47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obs\u0142ugujesz sp\u00f3\u0142k\u0119 z o.o., kt\u00f3ra:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; jest czynnym podatnikiem VAT,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; prowadzi sprzeda\u017c opodatkowan\u0105 (produkcja),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; oraz sprzeda\u017c zwolnion\u0105 (po\u015brednictwo ubezpieczeniowe).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.02.2025 r. sp\u00f3\u0142ka kupi\u0142a maszyn\u0119:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; warto\u015b\u0107 netto: 300 000 z\u0142,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; VAT: 69 000 z\u0142,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; maszyna zosta\u0142a wprowadzona do ewidencji \u015brodk\u00f3w trwa\u0142ych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT odliczono wed\u0142ug proporcji za 2024 r. \u2013 80%<br>\u27a1\ufe0f odliczony VAT: 55 200 z\u0142 (80% \u00d7 69 000 z\u0142)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W styczniu 2026 r. sp\u00f3\u0142ka obliczy\u0142a proporcj\u0119 za 2025 r.: 75%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Co dalej?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT, kt\u00f3ry faktycznie powinien zosta\u0107 odliczony:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; 75% \u00d7 69 000 z\u0142 = 51 750 z\u0142<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00f3\u017cnica:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; 55 200 z\u0142 \u2013 51 750 z\u0142 = 3 450 z\u0142<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Poniewa\u017c masz do czynienia ze \u015brodkiem trwa\u0142ym o warto\u015bci powy\u017cej 15 000 z\u0142, korekta dotyczy 1\/5 tej kwoty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f korekta VAT za 2025 r.: 690 z\u0142 (\u2155 \u00d7 3 450 z\u0142 \u2013 zmniejszenie VAT naliczonego)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I w\u0142a\u015bnie t\u0119 kwot\u0119 wykazujesz w deklaracji sk\u0142adanej do 25 lutego 2026 r.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\">Dlaczego warto dobrze ogarnia\u0107 korekty VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Korekta roczna to temat, kt\u00f3ry:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; regularnie wraca (a dzia\u0142alno\u015b\u0107 mieszana pojawia si\u0119 coraz cz\u0119\u015bciej),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; \u0142atwo zrobi\u0107 \u201ena skr\u00f3ty\u201d \u2013 i \u017ale,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; a b\u0142\u0119dy najcz\u0119\u015bciej wychodz\u0105 dopiero przy kontroli.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi chcesz naprawd\u0119 rozumie\u0107 VAT krajowy, a nie tylko \u201eodhacza\u0107\u201d kolejne obowi\u0105zki, potrzebujesz solidnych podstaw.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 W\u0142a\u015bnie dlatego stworzy\u0142am kurs \u201ePodatek VAT w obrocie krajowym\u201d, w kt\u00f3rym:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; t\u0142umacz\u0119 VAT krok po kroku,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; pokazuj\u0119 praktyczne schematy i przyk\u0142ady,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7 &nbsp; porz\u0105dkuj\u0119 m.in. temat proporcji, prewsp\u00f3\u0142czynnika i korekt, tak \u017ceby\u015b czu\u0142 si\u0119 pewnie \u2013 nie tylko w lutym.<\/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:\/\/kursy-rachunkowosci.pl\/kursy\/podatek-vat-w-obrocie-krajowym\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"405\" src=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-1-1024x405.png\" alt=\"Kosze upominkowe VAT rozliczenie - kurs Podatek VAT w obrocie krajowym - MENTORIS\" class=\"wp-image-5068\" srcset=\"https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-1-1024x405.png 1024w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-1-300x119.png 300w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-1-768x304.png 768w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-1-610x241.png 610w, https:\/\/kursy-rachunkowosci.pl\/blog\/wp-content\/uploads\/2025\/12\/kurs-Podatek-VAT-w-obrocie-krajowym-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;5122&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;Roczna korekta podatku VAT naliczonego krok po kroku&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>Dowiedz si\u0119, jak zrobi\u0107 roczn\u0105 korekt\u0119 VAT naliczonego krok po kroku. Poznaj zasady proporcji, terminy i praktyczny przyk\u0142ad rozliczenia. Sprawd\u017a, jak unikn\u0105\u0107 b\u0142\u0119d\u00f3w!<\/p>\n","protected":false},"author":4,"featured_media":5123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[10],"tags":[68,67],"class_list":["post-5122","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 4.9.10 - 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\/blog\/roczna-korekta-podatku-vat-naliczonego-krok-po-kroku-2\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.10\" \/>\n\t\t<meta property=\"og:locale\" content=\"pl_PL\" \/>\n\t\t<meta 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