{"id":18314,"date":"2015-12-17T15:00:15","date_gmt":"2015-12-17T14:00:15","guid":{"rendered":"http:\/\/www.infakt.pl\/blog\/?p=18314"},"modified":"2021-09-13T18:53:56","modified_gmt":"2021-09-13T16:53:56","slug":"kim-jest-maly-podatnik-vat","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/kim-jest-maly-podatnik-vat\/","title":{"rendered":"Jaki jest limit ma\u0142ego podatnika VAT i jakie ma przywileje?"},"content":{"rendered":"<strong>Kim jest ma\u0142y podatnik VAT i jakie korzy\u015bci przedsi\u0119biorca&nbsp;czerpie z utrzymywania tego statusu?<\/strong><!--more-->\n<h2>Ma\u0142y podatnik VAT &#8211; definicja<\/h2>\nO tym, kim jest ma\u0142y podatnik VAT, mo\u017cna przeczyta\u0107 w ustawie o VAT. Jest nim osoba prowadz\u0105ca dzia\u0142alno\u015b\u0107 gospodarcz\u0105:\n<ul>\n \t<li><strong>u kt\u00f3rej sprzeda\u017c (brutto) nie przekroczy\u0142a w poprzednim roku 1 mln&nbsp;200 tys. euro<\/strong><\/li>\n \t<li>prowadz\u0105ca przedsi\u0119biorstwo maklerskie, zarz\u0105dzaj\u0105ca funduszami inwestycyjnymi, agent lub zleceniobiorca \u015bwiadcz\u0105cy us\u0142ugi o podobnym charakterze (wykluczaj\u0105c komis), je\u015bli wysoko\u015b\u0107 prowizji (lub innych wynagrodze\u0144 z tego tytu\u0142u) nie przekroczy\u0142a w poprzednim roku 45 tys. euro.<\/li>\n<\/ul>\n<strong>Mo\u017ce nim by\u0107 tak\u017ce przedsi\u0119biorca, kt\u00f3ry dopiero rozpoczyna dzia\u0142alno\u015b\u0107 gospodarcz\u0105<\/strong>, pod warunkiem, \u017ce przewidywany przych\u00f3d nie przekroczy limitu &#8211; proporcjonalnie do czasu prowadzenia firmy.\n<h2><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-33335\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_.jpg\" alt=\"Kim jest ma\u0142y podatnik VAT?\" width=\"1280\" height=\"720\" srcset=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_.jpg 1280w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-300x169.jpg 300w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-1024x576.jpg 1024w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-760x428.jpg 760w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-610x343.jpg 610w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-380x214.jpg 380w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-196x110.jpg 196w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-980x551.jpg 980w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-500x281.jpg 500w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_-250x141.jpg 250w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<h2>Jak wyliczy\u0107 limity dla ma\u0142ego podatnika VAT?<\/h2>\nKwoty 1 mln 200 tys. euro oraz 45 tys. euro nale\u017cy odpowiednio przeliczy\u0107:\n<ul>\n \t<li><strong>wed\u0142ug \u015bredniego kursu NBP na pierwszy roboczy dzie\u0144 pa\u017adziernika<\/strong> poprzedniego roku<\/li>\n \t<li><strong>zaokr\u0105glaj\u0105c je do 1 tys. z\u0142.<\/strong><\/li>\n<\/ul>\n<h2>Ile wynios\u0105 limity na rok 2016?<\/h2>\nWspomniane limity na rok 2016, po odpowiednim przeliczeniu wynios\u0105 odpowiednio:\n<ul>\n \t<li>5 mln 92 tys. z\u0142<\/li>\n \t<li>191 tys. z\u0142.<\/li>\n<\/ul>\n<h2>Przywileje ma\u0142ego podatnika VAT<\/h2>\nMa\u0142y podatnik VAT mo\u017ce skorzysta\u0107 z:\n<ul>\n \t<li>rozliczania<strong> VAT metod\u0105 kasow\u0105<\/strong><\/li>\n \t<li>korzystania z <strong>kwartalnego rozliczania podatku VAT<\/strong><\/li>\n \t<li>korzystania z <strong>jednorazowej amortyzacji<\/strong>.<\/li>\n<\/ul>\n<strong><a href=\"https:\/\/www.infakt.pl\/blog\/zalety-wady-metody-kasowej-vat\/\" target=\"_blank\" rel=\"noopener noreferrer\">Zalety i wady metody kasowej VAT<\/a><\/strong>\n\n<strong><a href=\"https:\/\/www.infakt.pl\/blog\/zakladanie-dzialalnosci-gospodarczej-czy-warto-wybrac-kwartalne-rozliczenie-podatku\/\" target=\"_blank\" rel=\"noopener noreferrer\">Czy warto wybra\u0107 kwartalne rozliczanie podatku?<\/a><\/strong>\n\n<strong><a href=\"https:\/\/www.infakt.pl\/blog\/jednorazowa-amortyzacja-sposobem-na-nieplacenie-podatku\/\" target=\"_blank\" rel=\"noopener noreferrer\">Jednorazowa amortyzacja sposobem na niep\u0142acenie podatku!<\/a><\/strong>\n\n<!-- square -->\n<div class=\"cta-area\">\n<h2 class=\"p1\"><span class=\"s1\"><b>Chcesz op\u0142aca\u0107 faktury w prosty spos\u00f3b?<\/b><\/span><\/h2>\n<ul class=\"ul1\">\n \t<li class=\"li2\"><span class=\"s1\">Przetestuj inFakt za darmo, poznaj zalety prostej ksi\u0119gowo\u015bci elektronicznej.<\/span><\/li>\n \t<li class=\"li2\"><span class=\"s1\">Wystaw pierwsz\u0105 e-faktur\u0119 w minut\u0119 przez stron\u0119 www lub aplikacj\u0119 na smartfon.<\/span><\/li>\n \t<li class=\"li2\"><span class=\"s1\">Otrzymasz dodatkowo bezp\u0142atne wsparcie specjalist\u00f3w, 6 dni w tygodniu.<\/span><\/li>\n \t<li class=\"li2\"><span class=\"s1\">Rozliczaj si\u0119 samodzielnie lub inFakt u\u0142atwi Ci <a href=\"https:\/\/www.infakt.pl\/ksiegowi\/\"><span class=\"s3\">wyb\u00f3r ksi\u0119gowej albo ksi\u0119gowego<\/span><\/a>.<\/span><\/li>\n<\/ul>\n<p class=\"p3\"><span class=\"s4\"><a href=\"https:\/\/konto.infakt.pl\/rejestracja\/\">Za\u0142\u00f3\u017c testowe konto<\/a><\/span><\/p>\n<p class=\"p4\"><span class=\"s1\">Masz pytania do artyku\u0142u? <b>Odpowiemy w komentarzu<\/b>.<\/span><\/p>\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":32,"featured_media":33335,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-18314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ma\u0142y podatnik VAT - kim jest taki przedsi\u0119biorca - Blog inFakt.pl<\/title>\n<meta name=\"description\" content=\"Ma\u0142y podatnik VAT ma prawo do korzystania z pewnych przywilej\u00f3w. Jest to obwarowane limitami kwotowymi osi\u0105ganych przychod\u00f3w.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.infakt.pl\/blog\/kim-jest-maly-podatnik-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ma\u0142y podatnik VAT - kim jest taki przedsi\u0119biorca - Blog inFakt.pl\" \/>\n<meta property=\"og:description\" content=\"Ma\u0142y podatnik VAT ma prawo do korzystania z pewnych przywilej\u00f3w. Jest to obwarowane limitami kwotowymi osi\u0105ganych przychod\u00f3w.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/kim-jest-maly-podatnik-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-17T14:00:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-13T16:53:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Kim-jest-ma\u0142y-podatnik-VAT_.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Aneta Cha\u0142upka\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aneta Cha\u0142upka\" \/>\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:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/\"},\"author\":{\"name\":\"Aneta Cha\u0142upka\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/93dba0b6f75e54ca7c4019090bd3ae24\"},\"headline\":\"Jaki jest limit ma\u0142ego podatnika VAT i jakie ma przywileje?\",\"datePublished\":\"2015-12-17T14:00:15+00:00\",\"dateModified\":\"2021-09-13T16:53:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/\"},\"wordCount\":316,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Kim-jest-ma\u0142y-podatnik-VAT_.jpg\",\"articleSection\":[\"Podatki\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/\",\"name\":\"Ma\u0142y podatnik VAT - kim jest taki przedsi\u0119biorca - Blog inFakt.pl\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kim-jest-maly-podatnik-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Kim-jest-ma\u0142y-podatnik-VAT_.jpg\",\"datePublished\":\"2015-12-17T14:00:15+00:00\",\"dateModified\":\"2021-09-13T16:53:56+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/93dba0b6f75e54ca7c4019090bd3ae24\"},\"description\":\"Ma\u0142y podatnik VAT ma prawo do korzystania z pewnych przywilej\u00f3w. 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