{"id":7529,"date":"2018-01-06T08:00:30","date_gmt":"2018-01-06T07:00:30","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=7529"},"modified":"2024-04-19T09:17:47","modified_gmt":"2024-04-19T07:17:47","slug":"pit-28","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/pit-28\/","title":{"rendered":"PIT-28 jest dla przedsi\u0119biorc\u00f3w obj\u0119tych rycza\u0142tem. Jak wype\u0142ni\u0107 t\u0119 deklaracj\u0119? Z jakich ulg i odlicze\u0144 mo\u017cna skorzysta\u0107?"},"content":{"rendered":"\n<p class=\"has-text-align-left\"><span style=\"color: #000000;\">Jacy podatnicy i w jakim terminie sk\u0142adaj\u0105 PIT-28? Do kiedy nale\u017cy z\u0142o\u017cy\u0107 zeznanie PIT-28? Czy p\u0142acimy zaliczk\u0119 za grudzie\u0144, czy ju\u017c podatek kt\u00f3ry wykazujemy w zeznaniu rocznym?<\/span><\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">Wersja formularza PIT-28<\/span><\/h2>\n\n\n\n<p class=\"has-text-align-left\"><span style=\"color: #000000;\">Podatnicy, kt\u00f3rzy s\u0105 zobowi\u0105zani do z\u0142o\u017cenia zeznania rocznego za 2023 sk\u0142adaj\u0105 druk <strong>PIT-28 w wersji 26.<\/strong><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">Za\u0142\u0105cznik do zeznania<\/span><\/h2>\n\n\n\n<p>W rozliczeniu za&nbsp;<b>2023<\/b>&nbsp;r. nie ma ju\u017c obowi\u0105zku do\u0142\u0105czania&nbsp;<b>PIT<\/b>&#8211;<b>28\/A<\/b>&nbsp;do rozliczenia&nbsp;<b>PIT<\/b>-28 sporz\u0105dzonego w zwi\u0105zku z rozliczeniem dzia\u0142alno\u015bci prowadzonej na w\u0142asne nazwisko oraz z najmu, podnajmu, dzier\u017cawy, poddzier\u017cawy lub innych um\u00f3w o podobnym charakterze. Obowi\u0105zek ten znikn\u0105\u0142 w 2019 r.<\/p>\n\n\n\n<p><span style=\"color: #000000;\">Natomiast obligatoryjnie do zeznania PIT-28 trzeba do\u0142\u0105czy\u0107 za\u0142\u0105cznik PIT-28\/B, je\u017celi podatnik prowadzi dzia\u0142alno\u015b\u0107 w formie sp\u00f3\u0142ki. <\/span><span style=\"color: #000000;\">PIT-28\/B jest to informacja o przychodach podatnika z dzia\u0142alno\u015bci prowadzonej w formie sp\u00f3\u0142ki (sp\u00f3\u0142ek) os\u00f3b fizycznych. Aktualna wersja za\u0142\u0105cznika PIT-28\/B ma nr 20.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">Kto sk\u0142ada PIT-28?<\/span><\/h2>\n\n\n\n<p class=\"has-text-align-left\"><span style=\"color: #000000;\">PIT-28 sk\u0142ada osoba fizyczna <strong>osi\u0105gaj\u0105ca przychody obj\u0119te <a href=\"https:\/\/www.infakt.pl\/blog\/stawki-ryczaltu\/\">rycza\u0142tem od przychod\u00f3w ewidencjonowanych<\/a><\/strong> <\/span>oraz <strong>uzyskuj\u0105ca przychody z najmu prywatnego<\/strong><span style=\"font-size: revert; color: initial;\">.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">Ulgi i odliczenia<\/span><\/h2>\n\n\n\n<p><span style=\"color: #000000;\">Podatnik osi\u0105gaj\u0105cy przychody w spos\u00f3b zrycza\u0142towany mo\u017ce skorzysta\u0107 z ulg i odlicze\u0144 zamieszczonych poni\u017cej.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>Nazwa formularza<\/td><td>Ulgi\/odliczenia, z jakich mo\u017cna skorzysta\u0107<\/td><td>Za\u0142\u0105cznik, w kt\u00f3rym nale\u017cy ulg\u0119 wykaza\u0107 ulg\u0119<\/td><\/tr><tr><td rowspan=\"12\"><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\"><b>PIT-28<\/b><\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">sk\u0142adki spo\u0142eczne<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">wykazuje si\u0119 na zeznaniu<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">sk\u0142adki zdrowotne<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">wykazuje si\u0119 tylko &nbsp;na zeznaniu<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">ulga odsetkowa<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/D<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">Internet<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">darowizny przekazane organizacjom na prowadzon\u0105 przez nie dzia\u0142alno\u015b\u0107 po\u017cytku publicznego<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">darowizny przekazane na cele kultu religijnego<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">darowizny przekazane na cele krwiodawstwa<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">darowizna na cele charytatywno &#8211; opieku\u0144cze na rzecz ko\u015bcio\u0142a<\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">wydatki na cele rehabilitacyjne oraz wydatki zwi\u0105zane z u\u0142atwieniem wykonywania czynno\u015bci \u017cyciowych <\/span><\/span><\/span><\/td><td><span style=\"color: #000000;\"><span style=\"font-family: Georgia;\"><span style=\"font-size: medium;\">PIT\/O<\/span><\/span><\/span><\/td><\/tr><tr><td><span style=\"color: #000000;\">IKZE<\/span><\/td><td><span style=\"color: #000000;\">PIT\/O<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">W\u0142a\u015bciwy urz\u0105d skarbowy<\/span><\/h2>\n\n\n\n<p><span style=\"color: #000000;\">Jednostk\u0105 do kt\u00f3rej nale\u017cy z\u0142o\u017cy\u0107 zeznanie PIT-28 jest urz\u0105d, o kt\u00f3rym mowa w art. 21 ust. 2 ustawy z dnia 20 listopada 1998 r. o zrycza\u0142towanym podatku dochodowym od niekt\u00f3rych przychod\u00f3w osi\u0105ganych przez osoby fizyczne, wed\u0142ug miejsca zamieszkania podatnika.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">Termin i forma z\u0142o\u017cenia deklaracji<\/span><\/h2>\n\n\n\n<p class=\"has-text-align-left\"><span style=\"color: #000000;\">Podatnicy s\u0105 obowi\u0105zani z\u0142o\u017cy\u0107 w urz\u0119dzie skarbowym zeznanie wed\u0142ug ustalonego wzoru w terminie do dnia 30 kwietnia kolejnego roku.<\/span><\/p>\n\n\n\t\t<div class=\"design-2020\">\n\t\t\t<div class=\"form-box  \">\n\t\t\t\t\t\t\t\t<div class=\"form-box-inner\">\n\t\t\t\t\t\t\t\t\t<div class=\"header-section  \">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"title  \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"inherit\">Wypr\u00f3buj inFakt Smart<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"subtitle \">Ty wystawiasz faktury w aplikacji. inFakt prowadzi Twoj\u0105 ksi\u0119gowo\u015b\u0107. Ju\u017c za 99 z\u0142 \/ miesi\u0105c.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<form action=\"https:\/\/app.infakt.pl\/app\/wygodne-zakladanie-firmy\" id=\"zdg_process\" class=\"x-user-registration-form   mb-36 \" data-prefix=\"mf\" data-ga-form-kind=\"form_in_content_form_1_2\" data-lpignore=\"true\" accept-charset=\"UTF-8\" method=\"post\" novalidate=\"novalidate\" autocomplete=\"nope\" >\n\t\t\t\t\t<fieldset>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"field field__group\" data-type=\"small-business\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"row x-form-field two\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"col col-left\">\n\t\t\t\t\t\t\t\t\t\t\t<label for=\"mf-registration_form_first_name\">Imi\u0119<\/label>\n\t\t\t\t\t\t\t\t\t\t\t<input required class=\"x-firstname-field\" id=\"mf-registration_form_first_name\" name=\"registration_form[first_name]\" placeholder=\"Imi\u0119\" type=\"text\" \/>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"col col-right\">\n\t\t\t\t\t\t\t\t\t\t\t<label for=\"mf-registration_form_last_name\">Nazwisko<\/label>\n\t\t\t\t\t\t\t\t\t\t\t<input required class=\"x-lastname-field\" id=\"mf-registration_form_last_name\" name=\"registration_form[last_name]\" placeholder=\"Nazwisko\" type=\"text\" \/>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<div class=\"row x-form-field\">\n\t\t\t\t\t\t\t\t\t<label for=\"mf-registration_form_phone\">Numer telefonu<\/label>\n\t\t\t\t\t\t\t\t\t<input required class=\"x-phone-field\" id=\"mf-registration_form_phone\" name=\"registration_form[phone]\" placeholder=\"Numer telefonu\" type=\"text\" \/>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"row x-form-field hide\">\n\t\t\t\t\t\t\t\t\t\t<input class=\"\" id=\"mf-registration_form_lead_type\" name=\"registration_form[lead_type]\" value=\"SMART\" type=\"hidden\" \/>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"row x-form-field\">\n\t\t\t\t\t\t\t\t\t<label for=\"mf-registration_form_email\">Wpisz e-mail<\/label>\n\t\t\t\t\t\t\t\t\t<input autocomplete=\"new-email\" required class=\"x-email-field\" id=\"mf-registration_form_email\" name=\"registration_form[email]\" placeholder=\"Wpisz e-mail\" type=\"text\" \/>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"row x-form-field row--password\">\n\t\t\t\t\t\t\t\t\t<label for=\"mf-registration_form_password\">Zdefiniuj has\u0142o<\/label>\n\t\t\t\t\t\t\t\t\t<input autocomplete=\"new-password\" required class=\"x-password-field password-field\" id=\"mf-registration_form_password\" name=\"registration_form[password]\" placeholder=\"Zdefiniuj has\u0142o\" type=\"password\" aria-autocomplete=\"list\" \/>\n\t\t\t\t\t\t\t\t\t<!-- pass strength widget -->\n\t\t\t\t\t\t\t\t\t<div class=\"password-quality-tooltip\">\n\t\t\t\t\t\t\t\t\t\t<strong>Has\u0142o musi zawiera\u0107:<\/strong>\n\t\t\t\t\t\t\t\t\t\t<ul class=\"password-checklist x-password-checklist\">\n\t\t\t\t\t\t\t\t\t\t\t<li>8 znak\u00f3w lub wi\u0119cej<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li>Ma\u0142e i wielkie litery<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li>Przynajmniej jedn\u0105 cyfr\u0119<\/li>\n\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t<small class=\"password-strength-tip\">Dla bezpiecze\u0144stwa stw\u00f3rz mocne has\u0142o, kt\u00f3rego nie u\u017cywasz na innych\n\t\t\t\t\t\t\t\t\t\t\tstronach.<\/small>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"field--info\">\n\t\t\t\t\t\t\t\t<label>Na podany e-mail i has\u0142o utworzymy <strong>bezp\u0142atne<\/strong> konto w inFakt <strong>potrzebne do podgl\u0105du procesu zlecania ksi\u0119gowo\u015bci<\/strong>. Mo\u017cesz je usun\u0105\u0107 w ka\u017cdej chwili. Us\u0142uga dost\u0119pna tylko dla rycza\u0142towc\u00f3w zwolnionych z VAT.<\/label>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"field--terms checkbox\">\n\t\t\t\t\t\t\t\t<input id=\"mf-registration_form_agree_privacy_and_processing_data\" name=\"registration_form[agree_privacy_and_processing_data]\" type=\"hidden\" value=\"true\" \/>\n\t\t\t\t\t\t\t\t<input name=\"registration_form[agree]\" type=\"hidden\" value=\"0\" \/>\n\t\t\t\t\t\t\t\t<input required id=\"mf-agree_privacy_offer\" name=\"registration_form[agree]\" type=\"checkbox\" value=\"1\" \/>\n\t\t\t\t\t\t\t\t<label for=\"mf-agree_privacy_offer\"> Zapozna\u0142em\/am si\u0119 z <a href=\"\/regulamin\/\">regulaminem<\/a> i akceptuj\u0119 go.<\/label>\n\t\t\t\t\t\t\t<\/div>\n\n\n\t\t\t\t\t\t\t<div class=\"field--terms checkbox\">\n\t\t\t\t\t\t\t\t<input name=\"registration_form[agree_marketing]\" type=\"hidden\" value=\"0\" \/>\n\t\t\t\t\t\t\t\t<input required id=\"mf-agree_marketing_offer\" name=\"registration_form[agree_marketing]\" type=\"checkbox\" value=\"1\" \/>\n\t\t\t\t\t\t\t\t<label for=\"mf-agree_marketing_offer\">Wyra\u017cam zgod\u0119 na otrzymywanie od inFakt informacji o ofercie sp\u00f3\u0142ki oraz wiadomo\u015bci dotycz\u0105cych prowadzenia dzia\u0142alno\u015bci gospodarczej <span class=\"text-more hide\">na wskazany wy\u017cej adres email lub poprzez kontakt telefoniczny, w tym SMS na podany wy\u017cej numer telefonu. Zgod\u0119 mo\u017cna wycofa\u0107 w ka\u017cdej chwili, wysy\u0142aj\u0105c email na adres <a href=\"mailto:info@infakt.pl\">info@infakt.pl<\/a>.<\/span><a class=\"x-agree-more-2\" href=\"#\">Wi\u0119cej<\/a><\/label>\n\t\t\t\t\t\t\t<\/div>\n\n              \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input id=\"mf-value_category\" name=\"registration_form[value_category]\" type=\"hidden\" value=\"ZDG_JDG_blog\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input id=\"mf-registration_form_source\" name=\"registration_form[source]\" type=\"hidden\" value=\"offer\">\n\t\t\t\t\t\t\t<input id=\"mf-registration_form_product_declaration\" name=\"registration_form[product_declaration]\" type=\"hidden\" value=\"zdg\">\n\t\t\t\t\t\t\t<input id=\"mf-registration_form_landing_page_target\" name=\"registration_form[landing_page_target]\" type=\"hidden\" value=\"\/app\/zamawianie_obr\/nowa_firma\">\n\t\t\t\t\t\t\t<button class=\"button long x-event-button x-form-button\"  data-kind=\"not_registered_zdg_bottom_button\" name=\"button\" type=\"submit\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Chc\u0119 zam\u00f3wi\u0107 rozmow\u0119<\/button>\n\n\t\t\t\t\t\t\t<div class=\"field--terms additional-info\">\n\t\t\t\t\t\t\t\t<label>\n\t\t\t\t\t\t\t\t\t<span class=\"data-admin-info\">Administratorem danych osobowych jest inFakt&nbsp;Sp.&nbsp;z&nbsp;o.o. <span class=\"text-more hide\">z siedzib\u0105 w Krakowie, ul. Szlak 49, 31-153 Krak\u00f3w. Twoje dane b\u0119d\u0105 przetwarzane w celu \u015bwiadczenia us\u0142ugi udost\u0119pnienia programu do ksi\u0119gowo\u015bci, w celu wykonania obowi\u0105zk\u00f3w na\u0142o\u017conych na Administratora przepisami prawa, a tak\u017ce \u2013 je\u015bli wyrazi\u0142e\u015b\/a\u015b zgod\u0119 na kontakt marketingowy \u2013 do przekazywania informacji handlowej. Wi\u0119cej informacji na temat przetwarzania Twoich danych znajdziesz w <a href=\"\/polityka-prywatnosci\/\">Polityce Prywatno\u015bci<\/a> <\/span><a class=\"x-agree-more-2\" href=\"#\">Wi\u0119cej<\/a><\/span>\n\t\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\n                                    \n\t\t\t\t\t<\/fieldset>\n\t\t\t\t<\/form>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #000000;\">PIT-28 a zaliczka za grudzie\u0144 lub IV kwarta\u0142<\/span><\/h2>\n\n\n\n<p class=\"has-text-align-left\"><span style=\"color: #000000;\">Podatnicy s\u0105 obowi\u0105zani za ka\u017cdy miesi\u0105c (lub kwarta\u0142) oblicza\u0107 rycza\u0142t od przychod\u00f3w ewidencjonowanych i wp\u0142aca\u0107 go na rachunek urz\u0119du skarbowego w terminie do dnia 20 nast\u0119pnego miesi\u0105ca. Wyj\u0105tkowo za grudzie\u0144 2023 lub ostatni kwarta\u0142 2023 rycza\u0142t mo\u017cna by\u0142o zap\u0142aci\u0107 do 22 stycznia (bo 20 stycznia wypad\u0142 w 2024 r. w sobot\u0119).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jacy podatnicy i w jakim terminie sk\u0142adaj\u0105 PIT-28? Do kiedy nale\u017cy z\u0142o\u017cy\u0107 zeznanie PIT-28? Czy p\u0142acimy zaliczk\u0119 za grudzie\u0144, czy ju\u017c podatek kt\u00f3ry wykazujemy w zeznaniu&hellip;<\/p>\n","protected":false},"author":53,"featured_media":8913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-7529","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>PIT-28 - jak i do kiedy wype\u0142ni\u0107? - Blog ksi\u0119gowy inFakt.pl<\/title>\n<meta name=\"description\" content=\"PIT-28 przeznaczony jest dla podatnik\u00f3w rozliczaj\u0105cych si\u0119 rycza\u0142tem. 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