{"id":49408,"date":"2017-01-11T10:08:54","date_gmt":"2017-01-11T09:08:54","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=3522"},"modified":"2024-02-29T21:44:30","modified_gmt":"2024-02-29T20:44:30","slug":"nowe-limity-w-pit-i-vat","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/","title":{"rendered":"Nowe limity podatkowe w 2017r."},"content":{"rendered":"<p style=\"text-align: left;\">Znowelizowane przepisy wprowadzi\u0142y zmiany w istotnych dla podatnika limitach. W tym artykule zosta\u0142y zaprezentowane najwa\u017cniejsze z nich.<\/p>\n<p style=\"text-align: left;\"><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Rycza\u0142t od przychod\u00f3w ewidencjonowanych &#8211; 2 mln euro<\/strong><\/p>\n<p style=\"text-align: left;\">Znowelizowana ustawa o zrycza\u0142towanym podatku dochodowym od niekt\u00f3rych przychod\u00f3w osi\u0105ganych przez osoby fizyczne, zmieni\u0142a wysoko\u015b\u0107 limitu uprawniaj\u0105cego do op\u0142acania zrycza\u0142towanego podatku dochodowego w formie rycza\u0142tu od przychod\u00f3w ewidencjonowanych z pozarolniczej dzia\u0142alno\u015bci gospodarczej wykonywanej samodzielnie lub prowadzonej w formie sp\u00f3\u0142ki cywilnej os\u00f3b fizycznych lub sp\u00f3\u0142ki jawnej os\u00f3b fizycznych. Aktualny limit to 2 mln euro (do 2021 r. by\u0142o to 250 000 euro).<\/p>\n<p style=\"text-align: left;\">Przeliczenia na \u00a0walut\u0119 polsk\u0105 dokonuje si\u0119 wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez Narodowy Bank Polski na pierwszy dzie\u0144 roboczy pa\u017adziernika roku poprzedzaj\u0105cego rok podatkowy.<\/p>\nW zwi\u0105zku z tym limit dla przychod\u00f3w osi\u0105gni\u0119tych w 2023 r. w przeliczeniu na z\u0142ot\u00f3wki to\u00a09 654 400 z\u0142.\n<p style=\"text-align: left;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/01\/zestawienie.jpg\" rel=\"attachment wp-att-9615\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-9615\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/01\/zestawienie.jpg\" alt=\" Nowe limity podatkowe w 2017r.\" width=\"1280\" height=\"720\" \/><\/a><\/p>\n<p style=\"text-align: left;\"><strong>Ksi\u0119gi rachunkowe &#8211;\u00a02 000 000\u00a0euro<\/strong><\/p>\n<p style=\"text-align: left;\">Zgodnie ze znowelizowan\u0105 ustaw\u0105 o rachunkowo\u015bci,\u00a0osoby fizyczne, sp\u00f3\u0142ki cywilne os\u00f3b fizycznych, sp\u00f3\u0142ki jawne os\u00f3b fizycznych oraz sp\u00f3\u0142ki partnerskie s\u0105 zobowi\u0105zane do prowadzenia ksi\u0105g rachunkowych, je\u017celi ich przychody netto za poprzedni rok obrotowy osi\u0105gn\u0105 lub przekrocz\u0105 limit<strong> 2 000 000 euro (wcze\u015bniej limit by\u0142 1 200 00 euro).<\/strong><\/p>\n<p style=\"text-align: left;\">Zatem, je\u017celi przychody firmy za 2023 r. wynios\u0142y co najmniej 9 218 200 z\u0142, przedsi\u0119biorcy zobowi\u0105zani s\u0105 do prowadzenia ksi\u0105g rachunkowych w roku <em>2024<\/em>.<\/p>\n<p style=\"text-align: left;\"><strong>Zwolnienie podmiotowe w VAT &#8211; 200 000 z\u0142<\/strong><\/p>\n<p style=\"text-align: left;\">Limit zwolnienia podmiotowego w VAT <strong>to 200 000 z\u0142<\/strong>.<\/p>\n<p style=\"text-align: left;\"><strong>Transakcje got\u00f3wkowe &#8211; 15 000 z\u0142 <\/strong><\/p>\n<p style=\"text-align: left;\">Znowelizowana ustawa o swobodzie dzia\u0142alno\u015bci gospodarczej, zmniejszy\u0142a\u00a0limit transakcji got\u00f3wkowych <strong>z 15 000 euro na 15 000 z\u0142<\/strong>. Transakcje w\u00a0walutach obcych przelicza si\u0119 na\u00a0z\u0142ote wed\u0142ug kursu \u015bredniego walut obcych og\u0142aszanego przez\u00a0Narodowy Bank Polski z\u00a0ostatniego dnia roboczego poprzedzaj\u0105cego dzie\u0144 dokonania transakcji.<\/p>","protected":false},"excerpt":{"rendered":"<p>Znowelizowane przepisy wprowadzi\u0142y zmiany w istotnych dla podatnika limitach. W tym artykule zosta\u0142y zaprezentowane najwa\u017cniejsze z nich.<\/p>\n","protected":false},"author":107,"featured_media":9615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49408","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 v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nowe limity podatkowe w 2017r. - blog inFakt<\/title>\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\/nowe-limity-w-pit-i-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nowe limity podatkowe w 2017r. - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Znowelizowane przepisy wprowadzi\u0142y zmiany w istotnych dla podatnika limitach. W tym artykule zosta\u0142y zaprezentowane najwa\u017cniejsze z nich.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-11T09:08:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-29T20:44:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2022\/04\/OG-image-blog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Anna Wi\u0119ckowska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anna Wi\u0119ckowska\" \/>\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\\\/nowe-limity-w-pit-i-vat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/\"},\"author\":{\"name\":\"Anna Wi\u0119ckowska\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/fc92a3459204249b3235d428a6390b01\"},\"headline\":\"Nowe limity podatkowe w 2017r.\",\"datePublished\":\"2017-01-11T09:08:54+00:00\",\"dateModified\":\"2024-02-29T20:44:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/\"},\"wordCount\":306,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Jednoosobowa dzia\u0142alno\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/\",\"name\":\"Nowe limity podatkowe w 2017r. - blog inFakt\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2017-01-11T09:08:54+00:00\",\"dateModified\":\"2024-02-29T20:44:30+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/fc92a3459204249b3235d428a6390b01\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowe-limity-w-pit-i-vat\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Blog\",\"item\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jednoosobowa dzia\u0142alno\u015b\u0107\",\"item\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kategoria\\\/jednoosobowa-dzialalnosc\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Nowe limity podatkowe w 2017r.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/\",\"name\":\"Infakt Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/fc92a3459204249b3235d428a6390b01\",\"name\":\"Anna Wi\u0119ckowska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g\",\"caption\":\"Anna Wi\u0119ckowska\"},\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/author\\\/anna-wieckowska\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nowe limity podatkowe w 2017r. - blog inFakt","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/","og_locale":"pl_PL","og_type":"article","og_title":"Nowe limity podatkowe w 2017r. - blog inFakt","og_description":"Znowelizowane przepisy wprowadzi\u0142y zmiany w istotnych dla podatnika limitach. W tym artykule zosta\u0142y zaprezentowane najwa\u017cniejsze z nich.","og_url":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/","og_site_name":"Infakt Blog","article_published_time":"2017-01-11T09:08:54+00:00","article_modified_time":"2024-02-29T20:44:30+00:00","og_image":[{"width":1200,"height":1200,"url":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2022\/04\/OG-image-blog.png","type":"image\/png"}],"author":"Anna Wi\u0119ckowska","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Anna Wi\u0119ckowska","Szacowany czas czytania":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#article","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/"},"author":{"name":"Anna Wi\u0119ckowska","@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/fc92a3459204249b3235d428a6390b01"},"headline":"Nowe limity podatkowe w 2017r.","datePublished":"2017-01-11T09:08:54+00:00","dateModified":"2024-02-29T20:44:30+00:00","mainEntityOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/"},"wordCount":306,"commentCount":0,"image":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#primaryimage"},"thumbnailUrl":"","articleSection":["Jednoosobowa dzia\u0142alno\u015b\u0107"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/","url":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/","name":"Nowe limity podatkowe w 2017r. - blog inFakt","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#primaryimage"},"image":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#primaryimage"},"thumbnailUrl":"","datePublished":"2017-01-11T09:08:54+00:00","dateModified":"2024-02-29T20:44:30+00:00","author":{"@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/fc92a3459204249b3235d428a6390b01"},"breadcrumb":{"@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/www.infakt.pl\/blog\/nowe-limity-w-pit-i-vat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Blog","item":"https:\/\/www.infakt.pl\/blog\/"},{"@type":"ListItem","position":2,"name":"Jednoosobowa dzia\u0142alno\u015b\u0107","item":"https:\/\/www.infakt.pl\/blog\/kategoria\/jednoosobowa-dzialalnosc\/"},{"@type":"ListItem","position":3,"name":"Nowe limity podatkowe w 2017r."}]},{"@type":"WebSite","@id":"https:\/\/www.infakt.pl\/blog\/#website","url":"https:\/\/www.infakt.pl\/blog\/","name":"Infakt Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.infakt.pl\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/fc92a3459204249b3235d428a6390b01","name":"Anna Wi\u0119ckowska","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/851736f67c17ceb7c08166efa6f37cfee7aed2f298419a488a6a5bc8e1ce6b73?s=96&d=mm&r=g","caption":"Anna Wi\u0119ckowska"},"url":"https:\/\/www.infakt.pl\/blog\/author\/anna-wieckowska\/"}]}},"_links":{"self":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/49408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/comments?post=49408"}],"version-history":[{"count":2,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/49408\/revisions"}],"predecessor-version":[{"id":74330,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/49408\/revisions\/74330"}],"wp:attachment":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/media?parent=49408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/categories?post=49408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/tags?post=49408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}