{"id":50180,"date":"2018-12-11T08:05:44","date_gmt":"2018-12-11T07:05:44","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=15867"},"modified":"2018-12-11T08:05:44","modified_gmt":"2018-12-11T07:05:44","slug":"kilometrowka-dla-celow-vat","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/kilometrowka-dla-celow-vat\/","title":{"rendered":"Kilometr\u00f3wka dla cel\u00f3w VAT"},"content":{"rendered":"<strong>Aby przedsi\u0119biorca mia\u0142 prawo do odliczenia 100% VAT od faktur zwi\u0105zanych z eksploatacj\u0105 pojazdu osobowego, musi spe\u0142ni\u0107 wszystkie niezb\u0119dne formalno\u015bci. Jednym z nich jest prowadzenie kilometr\u00f3wki dla cel\u00f3w VAT. Jak powinna wygl\u0105da\u0107 kilometr\u00f3wka dla cel\u00f3w VAT?<\/strong><!--more-->\n<h2><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/10\/samochody.jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"aligncenter size-full wp-image-15875\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/10\/samochody.jpg\" alt=\"Kilometr\u00f3wka dla cel\u00f3w VAT\" width=\"1280\" height=\"720\" \/><\/a><\/h2>\n<h2>Pojazdy wykorzystywane jedynie do cel\u00f3w dzia\u0142alno\u015bci<\/h2>\nZgodnie z art. 86a ust. 4 ustawy o podatku od towar\u00f3w i us\u0142ug, pojazdy uznawane za wykorzystywane wy\u0142\u0105cznie do dzia\u0142alno\u015bci gospodarczej to takie, kt\u00f3rych:\n<ul>\n \t<li>spos\u00f3b wykorzystywania przez podatnika, zw\u0142aszcza okre\u015blony w ustalonych przez niego zasadach ich u\u017cywania, dodatkowo potwierdzony prowadzon\u0105 przez podatnika dla tych pojazd\u00f3w ewidencj\u0105 przebiegu pojazdu, wyklucza ich u\u017cycie do cel\u00f3w niezwi\u0105zanych z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 lub<\/li>\n \t<li>konstrukcja tych pojazd\u00f3w wyklucza ich u\u017cycie do cel\u00f3w niezwi\u0105zanych z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 lub powoduje, \u017ce ich u\u017cycie do cel\u00f3w niezwi\u0105zanych z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 jest nieistotne.<\/li>\n<\/ul>\n<h2>Kilometr\u00f3wka dla cel\u00f3w VAT<\/h2>\nPrzedsi\u0119biorca powinien prowadzi\u0107 ewidencj\u0119 przebiegu pojazdu od dnia rozpocz\u0119cia wykorzystywania pojazdu wy\u0142\u0105cznie do dzia\u0142alno\u015bci gospodarcze. Do dnia zako\u0144czenia wykorzystywania tego pojazdu wy\u0142\u0105cznie do tej dzia\u0142alno\u015bci. Natomiast kilometr\u00f3wka powinna zawiera\u0107:\n<ol>\n \t<li>numer rejestracyjny pojazdu samochodowego;<\/li>\n \t<li>dzie\u0144 rozpocz\u0119cia i zako\u0144czenia prowadzenia ewidencji;<\/li>\n \t<li>stan licznika przebiegu pojazdu na dzie\u0144 rozpocz\u0119cia prowadzenia ewidencji, na koniec ka\u017cdego okresu rozliczeniowego oraz na dzie\u0144 zako\u0144czenia prowadzenia ewidencji;<\/li>\n \t<li>wpis osoby kieruj\u0105cej pojazdem samochodowym dotycz\u0105cy ka\u017cdego wykorzystania tego pojazdu, obejmuj\u0105cy:\n<ul>\n \t<li>kolejny numer wpisu,<\/li>\n \t<li>dat\u0119 i cel wyjazdu,<\/li>\n \t<li>opis trasy (sk\u0105d &#8211; dok\u0105d),<\/li>\n \t<li>liczb\u0119 przejechanych kilometr\u00f3w,<\/li>\n \t<li>imi\u0119 i nazwisko osoby kieruj\u0105cej pojazdem,<\/li>\n<\/ul>\n<\/li>\n \t<li>liczb\u0119 przejechanych kilometr\u00f3w na koniec ka\u017cdego okresu rozliczeniowego oraz na dzie\u0144 zako\u0144czenia prowadzenia ewidencji.<\/li>\n<\/ol>\nJe\u017celi wpis, o kt\u00f3rym mowa w pkt 4 dokonuje osoba nie b\u0119d\u0105ca podatnikiem, wpis powinien by\u0107 potwierdzony przez podatnika na koniec ka\u017cdego okresu rozliczeniowego w zakresie autentyczno\u015bci.\nWarto pami\u0119ta\u0107, \u017ce zmiany od 2019 roku w zakresie u\u017cytkowania pojazd\u00f3w na potrzeby dzia\u0142alno\u015bci nie dotycz\u0105 zmian w zakresie podatku VAT. O nowych zasadach rozliczania pojazd\u00f3w pisali\u015bmy <a href=\"https:\/\/www.infakt.pl\/blog\/rozliczanie-samochodow-na-nowych-zasadach\/\">tutaj<\/a>.","protected":false},"excerpt":{"rendered":"","protected":false},"author":66,"featured_media":15875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-50180","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kilometr\u00f3wka dla cel\u00f3w VAT - 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\/kilometrowka-dla-celow-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kilometr\u00f3wka dla cel\u00f3w VAT - 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