{"id":38385,"date":"2019-06-25T08:00:04","date_gmt":"2019-06-25T06:00:04","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=38385"},"modified":"2021-09-13T18:48:14","modified_gmt":"2021-09-13T16:48:14","slug":"spis-z-natury-w-kpir","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/spis-z-natury-w-kpir\/","title":{"rendered":"Spis z natury w KPiR"},"content":{"rendered":"<strong>Do jednego z obowi\u0105zk\u00f3w przedsi\u0119biorcy nale\u017cy sporz\u0105dzanie spisu z natury. Jak zaksi\u0119gowa\u0107 spis z natury w KPiR. Kiedy w trakcie roku podatkowego warto\u015b\u0107 spisu z natury zmniejsza doch\u00f3d do opodatkowania?<\/strong><!--more-->\r\n\r\nDok\u0142adne informacje na temat sporz\u0105dzania spisu z natury znajduj\u0105 si\u0119 w tym <a href=\"https:\/\/www.infakt.pl\/blog\/spis-z-natury-na-koniec-2018-roku\/\">artykule<\/a>.\r\n<h2>Spis z natury w KPiR<\/h2>\r\nRemanent czyli spis z natury jest zar\u00f3wno pierwsz\u0105 jak i ostatnio pozycj\u0105 w KPiR. Spis z natury zawiera informacj\u0119 na temat posiadania przez przedsi\u0119biorstwo towar\u00f3w handlowych na dzie\u0144 jego sporz\u0105dzenia. <a href=\"https:\/\/www.infakt.pl\/blog\/ewidencja-towarow-w-kpir\/\">Towary wykazan<\/a>e w spisie maj\u0105 du\u017cy wp\u0142yw na rozliczenie roczne podatku. W du\u017cym uproszczeniu mo\u017cna powiedzie\u0107, \u017ce je\u017celi w trakcie roku przedsi\u0119biorca zakupi\u0142 towary, kt\u00f3re nie zosta\u0142y sprzedany w tym samym roku, nie b\u0119d\u0105 stanowi\u0107 koszt\u00f3w uzyskania przychodu.\r\n\r\nNie oznacza to natomiast, \u017ce przedsi\u0119biorca straci prawo do rozliczenia zakupu w dzia\u0142alno\u015bci gospodarczej. Zakupione towar, kt\u00f3re przedsi\u0119biorca wyka\u017ce w spisie z natury, rozliczymy w roku ich sprzeda\u017cy. Warto zaznaczy\u0107, \u017ce przedsi\u0119biorca nie b\u0119dzie uwzgl\u0119dnia\u0142 w kosztach towar\u00f3w wykazanych w spisie w momencie ich sprzeda\u017cy. Warto\u015b\u0107 sprzedanych towar\u00f3w, przedsi\u0119biorca uwzgl\u0119dni w zeznaniu rocznym.\r\n<h3>&#8222;Rozliczenie&#8221; spisu z natury<\/h3>\r\nZgodnie z ustaw\u0105 o podatku dochodowym od os\u00f3b fizycznych, u przedsi\u0119biorc\u00f3w, kt\u00f3rzy osi\u0105gaj\u0105 dochody z dzia\u0142alno\u015bci gospodarczej rozliczaj\u0105cych si\u0119 na podstawie KPiR, dochodem jest:\r\n<blockquote>&#8222;(&#8230;) r\u00f3\u017cnica pomi\u0119dzy przychodem a kosztami uzyskania powi\u0119kszona o r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105 remanentu ko\u0144cowego i pocz\u0105tkowego towar\u00f3w handlowych, materia\u0142\u00f3w (surowc\u00f3w) podstawowych i pomocniczych, p\u00f3\u0142wyrob\u00f3w, produkcji w toku, wyrob\u00f3w gotowych, brak\u00f3w i odpadk\u00f3w&#8221;<\/blockquote>\r\nCo do og\u00f3lnej zasady, spis z natury w KPiR wykazuje si\u0119 oraz ksi\u0119guje si\u0119 na dzie\u0144 31 grudnia. Najcz\u0119\u015bciej spis z natury na ostatni dzie\u0144 roku staje si\u0119 remanentem pocz\u0105tkowym kolejnego roku.\r\n\r\n<img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-35795\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1.jpg\" alt=\"Spis z natury w KPiR\" width=\"1280\" height=\"720\" srcset=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1.jpg 1280w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-300x169.jpg 300w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-1024x576.jpg 1024w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-760x428.jpg 760w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-610x343.jpg 610w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-380x214.jpg 380w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-196x110.jpg 196w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-980x551.jpg 980w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-500x281.jpg 500w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/02\/Zerowy-spis-z-natury-Szybka-Porada-Ksie\u0328gowa-1-250x141.jpg 250w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/>\r\n\r\nAby okre\u015bli\u0107 wysoko\u015b\u0107 dochodu za dany rok podatkowy z uwzgl\u0119dnieniem r\u00f3\u017cnic remanentowych, przedsi\u0119biorca powinien:\r\n<ul>\r\n \t<li>okre\u015bli\u0107 wysoko\u015b\u0107 przychodu za dany rok podatkowy<\/li>\r\n \t<li>ustali\u0107 wysoko\u015b\u0107 koszt\u00f3w uzyskania przychodu<\/li>\r\n \t<li>sporz\u0105dzi\u0107 spis z natury na ostatni dzie\u0144 roku podatkowego nast\u0119pnie:\r\n<ul>\r\n \t<li>do warto\u015bci spisu z natury sporz\u0105dzanego na pocz\u0105tek roku doda\u0107 zakupione towary i materia\u0142y w trakcie roku;<\/li>\r\n \t<li>nast\u0119pnie pomniejszy\u0107 otrzyman\u0105 warto\u015b\u0107 o warto\u015b\u0107 spisu z natury sporz\u0105dzanego na koniec roku podatkowego<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\nWarto\u015bci\u0105 dochodu b\u0119dzie r\u00f3\u017cnica pomi\u0119dzy przychodem a kosztami jego uzyskania, powi\u0119kszona lub pomniejszona o r\u00f3\u017cnic\u0119 remanentow\u0105.","protected":false},"excerpt":{"rendered":"","protected":false},"author":66,"featured_media":35795,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-38385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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