{"id":50164,"date":"2018-11-14T07:01:11","date_gmt":"2018-11-14T06:01:11","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=15825"},"modified":"2018-11-14T07:01:11","modified_gmt":"2018-11-14T06:01:11","slug":"maly-podatnik-w-2019-r","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/","title":{"rendered":"Ma\u0142y podatnik w 2019 r."},"content":{"rendered":"Kim jest ma\u0142y podatnik? Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.\n<!--more-->\n<h2>Definicja ma\u0142ego podatnika<\/h2>\nZgodnie z art. 2 pkt 25 ustawy\u00a0z dnia 11.03.2004 r. o podatku od towar\u00f3w i us\u0142ug, pod poj\u0119ciem ma\u0142ego podatnika nale\u017cy rozumie\u0107\u00a0podatnika podatku od towar\u00f3w i\u00a0us\u0142ug (podatnika podatku VAT):\n<ol>\n \t<li>u\u00a0kt\u00f3rego warto\u015b\u0107 sprzeda\u017cy (wraz z\u00a0kwot\u0105 podatku) nie przekroczy\u0142a w\u00a0poprzednim roku podatkowym wyra\u017conej w\u00a0z\u0142otych kwoty odpowiadaj\u0105cej r\u00f3wnowarto\u015bci 1.200.000\u00a0euro,<\/li>\n \t<li>prowadz\u0105cego przedsi\u0119biorstwo maklerskie, zarz\u0105dzaj\u0105cego funduszami inwestycyjnymi, zarz\u0105dzaj\u0105cego alternatywnymi funduszami inwestycyjnymi, b\u0119d\u0105cego agentem, zleceniobiorc\u0105 lub inn\u0105 osob\u0105 \u015bwiadcz\u0105c\u0105 us\u0142ugi o\u00a0podobnym charakterze, z\u00a0wyj\u0105tkiem komisu &#8211; je\u017celi kwota prowizji lub innych postaci wynagrodzenia za wykonane us\u0142ugi (wraz\u00a0z\u00a0kwot\u0105 podatku) nie przekroczy\u0142a w\u00a0poprzednim roku podatkowym wyra\u017conej w\u00a0z\u0142otych kwoty odpowiadaj\u0105cej r\u00f3wnowarto\u015bci 45.000 euro<\/li>\n<\/ol>\n&#8211; przy czym przeliczenia kwot wyra\u017conych w\u00a0euro dokonuje si\u0119 wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez Narodowy Bank Polski na pierwszy dzie\u0144 roboczy pa\u017adziernika poprzedniego roku podatkowego, w\u00a0zaokr\u0105gleniu do 1.000 z\u0142.\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/10\/Maly-podatnik-w-2019-r..jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-15839\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/10\/Maly-podatnik-w-2019-r..jpg\" alt=\"Ma\u0142y podatnik w 2019 r.\" width=\"1280\" height=\"720\" \/><\/a>\n<h2>Ma\u0142y podatnik w 2019 r.<\/h2>\nW odniesieniu do limitu na 2019 r. przeliczenia dokonujemy wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez NBP z dnia 1 pa\u017adziernika 2018 r, czyli 4,2795.\nOznacza to, \u017ce ma\u0142y podatnikiem w 2019 r. jest podatnik, u kt\u00f3rego:\n<ul>\n \t<li>sprzeda\u017c (z podatkiem VAT) nie przekroczy\u0142a w 2018 r. kwoty <strong>5.135.000 z\u0142<\/strong> ,<\/li>\n \t<li>prowizja (w przypadku przedsi\u0119biorstw maklerskich lub zarz\u0105dzaj\u0105cych funduszami inwestycyjnymi) w 2018 r. nie przekroczy\u0142a warto\u015bci 193.000 z\u0142.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Kim<\/p>\n","protected":false},"author":53,"featured_media":15839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-50164","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ma\u0142y podatnik w 2019 r. - blog inFakt<\/title>\n<meta name=\"description\" content=\"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.\" \/>\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\/maly-podatnik-w-2019-r\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ma\u0142y podatnik w 2019 r. - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-14T06:01:11+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=\"Aneta Socha-Jaworska\" \/>\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 Socha-Jaworska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/\"},\"author\":{\"name\":\"Aneta Socha-Jaworska\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/c764f59606e0b1dcff478665b8efe78f\"},\"headline\":\"Ma\u0142y podatnik w 2019 r.\",\"datePublished\":\"2018-11-14T06:01:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/\"},\"wordCount\":282,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Jednoosobowa dzia\u0142alno\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/\",\"name\":\"Ma\u0142y podatnik w 2019 r. - blog inFakt\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2018-11-14T06:01:11+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/c764f59606e0b1dcff478665b8efe78f\"},\"description\":\"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/maly-podatnik-w-2019-r\\\/#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\":\"Ma\u0142y podatnik w 2019 r.\"}]},{\"@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\\\/c764f59606e0b1dcff478665b8efe78f\",\"name\":\"Aneta Socha-Jaworska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g\",\"caption\":\"Aneta Socha-Jaworska\"},\"description\":\"Matematyk, kt\u00f3ry zajmuje si\u0119 ksi\u0119gowo\u015bci\u0105 i kadrami. Obecnie rozwiewa w\u0105tpliwo\u015bci ksi\u0119gowych i przedsi\u0119biorc\u00f3w na szkoleniach, webinarach i artyku\u0142ach na blogach inFakt. W przyst\u0119pny spos\u00f3b opisuje trudne przypadki, kt\u00f3re zna z w\u0142asnej praktyki.\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/author\\\/aneta-socha\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ma\u0142y podatnik w 2019 r. - blog inFakt","description":"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.","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\/maly-podatnik-w-2019-r\/","og_locale":"pl_PL","og_type":"article","og_title":"Ma\u0142y podatnik w 2019 r. - blog inFakt","og_description":"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.","og_url":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/","og_site_name":"Infakt Blog","article_published_time":"2018-11-14T06:01:11+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":"Aneta Socha-Jaworska","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Aneta Socha-Jaworska","Szacowany czas czytania":"1 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#article","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/"},"author":{"name":"Aneta Socha-Jaworska","@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/c764f59606e0b1dcff478665b8efe78f"},"headline":"Ma\u0142y podatnik w 2019 r.","datePublished":"2018-11-14T06:01:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/"},"wordCount":282,"commentCount":0,"image":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#primaryimage"},"thumbnailUrl":"","articleSection":["Jednoosobowa dzia\u0142alno\u015b\u0107"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/","url":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/","name":"Ma\u0142y podatnik w 2019 r. - blog inFakt","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#primaryimage"},"image":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#primaryimage"},"thumbnailUrl":"","datePublished":"2018-11-14T06:01:11+00:00","author":{"@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/c764f59606e0b1dcff478665b8efe78f"},"description":"Na jakiej podstawie to stwierdzi\u0107? Jakie s\u0105 ograniczenia i limity w tym zakresie? W tym opracowaniu powiem kim jest ma\u0142y podatnik w 2019 r.","breadcrumb":{"@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/www.infakt.pl\/blog\/maly-podatnik-w-2019-r\/#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":"Ma\u0142y podatnik w 2019 r."}]},{"@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\/c764f59606e0b1dcff478665b8efe78f","name":"Aneta Socha-Jaworska","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c77be06f5b8686cd2183cc63902a5142060ce5d1750f0349bfae2e483b6be40?s=96&d=mm&r=g","caption":"Aneta Socha-Jaworska"},"description":"Matematyk, kt\u00f3ry zajmuje si\u0119 ksi\u0119gowo\u015bci\u0105 i kadrami. Obecnie rozwiewa w\u0105tpliwo\u015bci ksi\u0119gowych i przedsi\u0119biorc\u00f3w na szkoleniach, webinarach i artyku\u0142ach na blogach inFakt. W przyst\u0119pny spos\u00f3b opisuje trudne przypadki, kt\u00f3re zna z w\u0142asnej praktyki.","url":"https:\/\/www.infakt.pl\/blog\/author\/aneta-socha\/"}]}},"_links":{"self":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/50164","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\/53"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/comments?post=50164"}],"version-history":[{"count":0,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/50164\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/media?parent=50164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/categories?post=50164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/tags?post=50164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}