{"zawartosc":"Spis tresci Pomocnika ksiegowego o id 6200","Serwis":"czasopismaksiegowych","LeweMenu":[{"Nazwa":"Ksi\u0119gowego","id":11,"Adres":"pomocniki-ksiegowego","AdresPath":"ksiegowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"ksiegowego"},{"Nazwa":"Kadrowego","id":14,"Adres":"pomocniki-kadrowego","AdresPath":"kadrowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"kadrowego"},{"Nazwa":"Podatnika VAT","id":12,"Adres":"pomocniki-podatnika-vat","AdresPath":"podatnika-vat","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika-vat"},{"Nazwa":"Podatnika","id":13,"Adres":"pomocniki-podatnika","AdresPath":"podatnika","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika"},{"Nazwa":"Rachunkowo\u015bci","id":15,"Adres":"pomocniki-rachunkowosci","AdresPath":"rachunkowosci","id_tytul_biezacy":11,"id_tytul_pomocnika":"rachunkowosci"},{"Nazwa":"\u015aCI\u0104GI dla Ksi\u0119gowych","id":20,"Adres":"sciagi-dla-ksiegowych","id_tytul_biezacy":11,"id_tytul_pomocnika":"sciagi-dla-ksiegowych"}],"Title":"Jak wystawia\u0107 faktury ustrukturyzowane?","DataWydania":" Pomocnik Podatnika VAT\u003Cbr\/\u003E do Poradnika VAT nr\u0026nbsp;1\u003Cbr\/\u003Ez\u0026nbsp;dnia 10.01.2022","IkonaSpisuTresci":{"link":"\/pomocniki-ksiegowego","title":""},"SpisTresci":"\u003Ca name=\u0022276778\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E1.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276778\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/faktury-ustrukturyzowane-wystawiane-w-systemie-ksef.html\u0022 title=\u0022Faktury ustrukturyzowane wystawiane w\u0026nbsp;systemie KSeF - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EFaktury ustrukturyzowane wystawiane w\u0026nbsp;systemie KSeF\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EOd 1 stycznia 2022 r. obok obecnie wyst\u0119puj\u0105cych w obrocie gospodarczym faktur papierowych i elektronicznych podatnicy VAT maj\u0105 mo\u017cliwo\u015b\u0107 wystawiania faktur ustrukturyzowanych za po\u015brednictwem systemu (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;1\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276779\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E2.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276779\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/podmioty-korzystajace-z-ksef.html\u0022 title=\u0022Podmioty korzystaj\u0105ce z\u0026nbsp;KSeF - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EPodmioty korzystaj\u0105ce z\u0026nbsp;KSeF\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EZ Krajowego Systemu e-Faktur mog\u0105 korzysta\u0107 podmioty wymienione w art. 106nb. S\u0105 nimi: \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n\u0026#8730;\r\n \r\n Podatnik\r\n \r\n \r\n (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;2\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276780\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E3.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276780\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/uprawnienia-do-korzystania-z-krajowego-systemu-e-faktur.html\u0022 title=\u0022Uprawnienia do korzystania\u0026nbsp;z Krajowego Systemu e-Faktur - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EUprawnienia do korzystania\u0026nbsp;z Krajowego Systemu e-Faktur\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003ERozporz\u0105dzenie Ministra Finans\u00f3w w sprawie korzystania z Krajowego Systemu e-Faktur (na dzie\u0144 oddania do druku niniejszej publikacji trwaj\u0105 prace legislacyjne nad projektem rozporz\u0105dzenia zamieszczonym na (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;2\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276781\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E4.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276781\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/wystawienie-faktury-w-ksef.html\u0022 title=\u0022Wystawienie faktury w\u0026nbsp;KSeF - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EWystawienie faktury w\u0026nbsp;KSeF\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EFaktury s\u0105 przygotowywane bezpo\u015brednio w programach finansowo-ksi\u0119gowych podatnika oraz przesy\u0142ane do systemu poprzez API. W tym celu konieczne jest uwierzytelnienie si\u0119 podatnika w systemie. \r\nZgodnie (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;5\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276782\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E5.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276782\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/dostep-do-faktur-ustrukturyzowanych.html\u0022 title=\u0022Dost\u0119p do faktur ustrukturyzowanych - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EDost\u0119p do faktur ustrukturyzowanych\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EPo nadaniu uprawnie\u0144 do dost\u0119pu do e-faktur podmiot uprawniony ma prawo do pobrania faktury ustrukturyzowanej. \r\nDost\u0119p do faktury ustrukturyzowanej jest mo\u017cliwy poprzez podanie: \r\n1) numeru (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;6\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276783\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E6.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276783\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/otrzymywanie-faktury-przez-nabywce.html\u0022 title=\u0022Otrzymywanie faktury przez nabywc\u0119 - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EOtrzymywanie faktury przez nabywc\u0119\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EOtrzymywanie faktur ustrukturyzowanych przy u\u017cyciu KSeF wymaga akceptacji odbiorcy takiej faktury. Jak czytamy w uzasadnieniu do ustawy nowelizuj\u0105cej wyra\u017cenie zgody na ich otrzymywanie powinno odbywa\u0107 (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;6\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276784\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E7.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276784\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/autentycznosc-pochodzenia-integralnosc-tresci-i-czytelnosc.html\u0022 title=\u0022Autentyczno\u015b\u0107 pochodzenia, integralno\u015b\u0107 tre\u015bci i\u0026nbsp;czytelno\u015b\u0107 faktury - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EAutentyczno\u015b\u0107 pochodzenia, integralno\u015b\u0107 tre\u015bci i\u0026nbsp;czytelno\u015b\u0107 faktury\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EPodatnik okre\u015bla spos\u00f3b zapewnienia autentyczno\u015bci pochodzenia, integralno\u015bci tre\u015bci i czytelno\u015bci faktury. \r\nPrzez autentyczno\u015b\u0107 pochodzenia faktury rozumie si\u0119 pewno\u015b\u0107 co do to\u017csamo\u015bci dokonuj\u0105cego dostawy towar\u00f3w lub (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;7\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276785\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E8.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276785\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/przechowywanie-i-archiwizowanie-faktur-ustrukturyzowanych.html\u0022 title=\u0022Przechowywanie i\u0026nbsp;archiwizowanie faktur ustrukturyzowanych - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EPrzechowywanie i\u0026nbsp;archiwizowanie faktur ustrukturyzowanych\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EPodatnicy, kt\u00f3rzy zdecyduj\u0105 si\u0119 na wystawianie faktur ustrukturyzowanych za po\u015brednictwem KSeF s\u0105, co do zasady, zwolnieni z obowi\u0105zku ich przechowywania i archiwizowania. W my\u015bl bowiem (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;8\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022276786\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E9.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/6200\/276786\/pomocniki-ksiegowego\/jak-wystawiac-faktury-ustrukturyzowane\/brak-obowiazku-przesylania-pliku-jpkfa.html\u0022 title=\u0022Brak obowi\u0105zku przesy\u0142ania pliku JPK_FA - Pomocnik Podatnika VAT do Poradnika VAT nr\u0026nbsp;1 z\u0026nbsp;dnia 10.01.2022\u0022\u003EBrak obowi\u0105zku przesy\u0142ania pliku JPK_FA\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EW my\u015bl art. 193a \u00a7 1 ustawy z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa (Dz. U. z 2021 r. poz. 1540 ze zm.) 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