{"id":6103,"date":"2017-09-19T12:56:49","date_gmt":"2017-09-19T10:56:49","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=6103"},"modified":"2017-09-19T12:56:49","modified_gmt":"2017-09-19T10:56:49","slug":"bitcoin-a-spis-z-natury","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/bitcoin-a-spis-z-natury\/","title":{"rendered":"Bitcoin a spis z natury"},"content":{"rendered":"Obr\u00f3t bitcoinami w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej podlega opodatkowaniu podatkiem dochodowym od os\u00f3b fizycznych. Pojawia si\u0119 zatem pytanie czy bitcoin powinien zosta\u0107 wykazany w spisie z natury wykonywanym na koniec roku podatkowego. Realacja bitcoin a spis z natury zostanie wyja\u015bniona w tym wpisie.<!--more-->\u00a0<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/09\/kryptowaluty_03.jpg\" rel=\"attachment wp-att-8608\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-8608\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/09\/kryptowaluty_03.jpg\" alt=\"kryptowaluty_03\" width=\"1280\" height=\"720\" \/><\/a>\nJak wskaza\u0142am w tym <a href=\"https:\/\/www.infakt.pl\/blog\/10-pytan-o-kryptowaluty\/\">wpisie<\/a>\u00a0sprzeda\u017c bitcoin\u00f3w dokonywana w ramach dzia\u0142alno\u015bci gospodarczej podlega opodatkowaniu podatkiem dochodowym w ramach tej dzia\u0142alno\u015bci. Jednym z obowi\u0105zk\u00f3w przedsi\u0119biorcy prowadz\u0105cego ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w jest sporz\u0105dzenie tzw. spisu z natury.\n<h2>Spis z natury<\/h2>\nZgodnie z \u00a0\u00a7 27 ust.\u00a01 <em>rozporz\u0105dzenia w sprawie podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w <\/em>podatnicy s\u0105 obowi\u0105zani do\u00a0sporz\u0105dzenia i wpisania do\u00a0ksi\u0119gi spisu z\u00a0natury towar\u00f3w handlowych, materia\u0142\u00f3w (surowc\u00f3w) podstawowych i pomocniczych, p\u00f3\u0142wyrob\u00f3w, produkcji w\u00a0toku, wyrob\u00f3w gotowych, brak\u00f3w i odpad\u00f3w, zwanego dalej &#8222;spisem z\u00a0natury&#8221;, na\u00a0dzie\u0144 1 stycznia, na\u00a0koniec ka\u017cdego roku podatkowego, na\u00a0dzie\u0144\u00a0rozpocz\u0119cia dzia\u0142alno\u015bci w\u00a0ci\u0105gu roku podatkowego, a tak\u017ce w\u00a0razie utraty w\u00a0ci\u0105gu roku podatkowego prawa do\u00a0zrycza\u0142towanego opodatkowania podatkiem dochodowym, zmiany wsp\u00f3lnika, zmiany proporcji udzia\u0142\u00f3w wsp\u00f3lnik\u00f3w lub likwidacji dzia\u0142alno\u015bci.\nW zwi\u0105zku z tym wykazaniu w spisie z natury podlegaj\u0105:\n<ul>\n\t<li>towary handlowe,<\/li>\n\t<li>materia\u0142y (surowce) podstawowe i pomocnicze,<\/li>\n\t<li>p\u00f3\u0142wyroby,<\/li>\n\t<li>produkcje w\u00a0toku,<\/li>\n\t<li>wyroby gotowe,<\/li>\n\t<li>braki i odpady.<\/li>\n<\/ul>\n<iframe title=\"Jak rozlicza\u0107 bitcoiny i inne kryptowaluty (cz. 2)? Q&amp;A\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/hKxJ014VXBY?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<h2>Bitcoin a spis z natury<\/h2>\nZ interpretacji podatkowych wynika, \u017ce na gruncie podatku dochodowego bitcoin traktowany jest jako prawo maj\u0105tkowe. Prawa maj\u0105tkowe zgodnie z przytoczonym przepisem nie podlegaj\u0105 ujawnieniu w spisie z natury, w konsekwencji w mojej opinii, bitcoiny nie podlegaj\u0105 uj\u0119ciu w spisie z natury wykonywanym przez przedsi\u0119biorc\u0119.\nOczywi\u015bcie przedsi\u0119biorca prowadz\u0105cy dzia\u0142alno\u015b\u0107 gospodarcz\u0105 polegaj\u0105c\u0105 na obrocie bitcoinami b\u0119dzie mia\u0142, podobnie jak wszyscy pozostali przedsi\u0119biorcy, obowi\u0105zek sporz\u0105dzenia spisu z natury na zako\u0144czenie roku podatkowego. Je\u017celi nie b\u0119dzie posiada\u0142 towar\u00f3w, materia\u0142\u00f3w oraz innych sk\u0142adnik\u00f3w maj\u0105tku wskazanych powy\u017cej, w\u00f3wczas sporz\u0105dzony przez niego spis z natury b\u0119dzie zerowy.\nPrzepisy analizowanego tutaj rozporz\u0105dzenia nie przewiduj\u0105 mo\u017cliwo\u015bci zwolnienia z obowi\u0105zku sporz\u0105dzenia spisu z natury w przypadku, gdy przedsi\u0119biorca nie posiada sk\u0142adnik\u00f3w maj\u0105tku podlegaj\u0105cych ujawnieniu w takim wpisie, dlatego, co jest cz\u0119ste szczeg\u00f3lnie dla bran\u017cy us\u0142ugowej, pojawiaj\u0105 si\u0119 zerowe spisy z natury.","protected":false},"excerpt":{"rendered":"<p>Obr?<\/p>\n","protected":false},"author":109,"featured_media":8608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-6103","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>Bitcoin a spis z natury - blog inFakt<\/title>\n<meta name=\"description\" content=\"Czy bitcoin powinien zosta\u0107 wykazany w spisie z natury? Relacja bitcoin a spis z natury zostanie wyja\u015bniona w tym wypisie.\" \/>\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\/bitcoin-a-spis-z-natury\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bitcoin a spis z natury - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Czy bitcoin powinien zosta\u0107 wykazany w spisie z natury? 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