{"id":1205,"date":"2024-01-02T09:35:00","date_gmt":"2024-01-02T08:35:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1205"},"modified":"2025-04-25T07:40:06","modified_gmt":"2025-04-25T05:40:06","slug":"ksef-vat-fe","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ksef-vat-fe\/","title":{"rendered":"KSeF wymusza powr\u00f3t do VAT FE"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/nieruchomosci\/\" class=\"post-term\">Nieruchomo\u015bci<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/video\/\" class=\"post-term\">Video<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">KSeF wymusza powr\u00f3t do VAT FE \u2014 sta\u0142ego miejsca prowadzenia dzia\u0142alno\u015bci VAT?<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-01-02T09:35:00+01:00\">\n\t\t2 stycznia, 2024 9:35 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2731149-1.jpg\" class=\"wp-image-191 is-cropped\" width=\"796\" height=\"574\"\/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">KSeF &#8211; video [6 minut]<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cechy\" class=\"toc__link js-toc-link\">Cechy VAT FE<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#co-dalej\" class=\"toc__link js-toc-link\">VAT FE i co dalej?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nieruchomosci\" class=\"toc__link js-toc-link\">VAT FE w nieruchomo\u015bciach<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ryzyko\" class=\"toc__link js-toc-link\">Zarz\u0105dzanie ryzykiem podatkowym<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\">Ju\u017c w lipcu 2024 r. polscy podatnicy VAT oraz ci, kt\u00f3rzy posiadaj\u0105 sta\u0142e miejsce prowadzenia dzia\u0142alno\u015bci dla cel\u00f3w VAT b\u0119d\u0105 obowi\u0105zkowo podlega\u0107 pod Krajowy System e-Faktur (KSeF) \u2013 zar\u00f3wno w zakresie wystawiania, jak i odbioru e-faktur.<\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p>UWAGA! Minister Finans\u00f3w prze\u0142o\u017cy\u0142 wej\u015bcie w \u017cycie obligatoryjnego KSeF. Wi\u0119cej <a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/22\/ksef-odwolany-w-2024-roku\/\">tutaj<\/a>.<\/p><\/blockquote>\n\n\n\n<p>O ile do\u015b\u0107 \u0142atwo sprawdzi\u0107 czy jest si\u0119 czynnym podatnikiem VAT w Polsce, o tyle klasyfikacja dzia\u0142alno\u015bci jako sta\u0142ego miejsca jej prowadzenia (<em>z ang. VAT fixed establishment<\/em>, dalej:<strong> VAT FE<\/strong>) wymaga dodatkowych analiz i zarz\u0105dzenia ryzykiem podatkowym.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"video\" class=\"heading h-24\">W 6 minut o KSeF w Polsce<\/h3>\n\n\n\n<figure class=\"image\"><a href=\"https:\/\/share.synthesia.io\/fadf9e9c-0e65-4516-b177-586b4065b3c9\" class=\"inner-container\" rel=\"\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1.png\" class=\"wp-image-1456\" width=\"1690\" height=\"949\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1.png 1690w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-768x431.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-1280x719.png 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-256x144.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-1024x575.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-1536x863.png 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/KSEF1-512x288.png 512w\" sizes=\"auto, (max-width: 1690px) 100vw, 1690px\" \/><\/a><\/figure>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"cechy\" class=\"heading h-24\">Cechy VAT FE<\/h2>\n\n\n\n<p class=\"text\">Zgodnie z rozporz\u0105dzeniem do Dyrektywy VAT, sta\u0142e miejsce prowadzenia dzia\u0142alno\u015bci gospodarczej oznacza dowolne miejsce inne ni\u017c miejsce siedziby dzia\u0142alno\u015bci gospodarczej podatnika, kt\u00f3re charakteryzuje si\u0119 wystarczaj\u0105c\u0105 sta\u0142o\u015bci\u0105 oraz odpowiedni\u0105 struktur\u0105 w zakresie zaplecza personalnego i technicznego, aby umo\u017cliwi\u0107 mu odbi\u00f3r i wykorzystywanie us\u0142ug \u015bwiadczonych do w\u0142asnych potrzeb tego sta\u0142ego miejsca prowadzenia dzia\u0142alno\u015bci. Je\u015bli takie sta\u0142e miejsce powstanie w Polsce, w\u00f3wczas miejsce \u015bwiadczenia us\u0142ug wykonywanych na jego rzecz jest w kraju, w kt\u00f3rym VAT FE powsta\u0142o.<\/p>\n\n\n\n<p class=\"text\">W braku definicji VAT FE w polskiej ustawie o VAT, warto przeanalizowa\u0107 judykatur\u0119 polsk\u0105 i europejsk\u0105 w zakresie poj\u0119\u0107 wystarczaj\u0105cej trwa\u0142o\u015bci, zaplecza personalnego i zaplecza technicznego. Bior\u0105c pod uwag\u0119 mnogo\u015b\u0107 stan\u00f3w faktycznych i og\u00f3ln\u0105 definicj\u0119 VAT FE, zalecana jest ka\u017cdorazowa analiza orzecznictwa w celu znalezienia jak najwi\u0119kszych analogii dla swojego biznesu.<\/p>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Projekt-bez-nazwy-4.png\" class=\"wp-image-1450\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Projekt-bez-nazwy-4.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Projekt-bez-nazwy-4-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Projekt-bez-nazwy-4-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">&nbsp;<br>W kontek\u015bcie sta\u0142o\u015bci nale\u017cy przeanalizowa\u0107 czynniki \u015bwiadcz\u0105ce o tym, \u017ce dzia\u0142alno\u015b\u0107 podatnika w tym miejscu nie jest prowadzona w spos\u00f3b okresowy, ale w spos\u00f3b samodzielny w stosunku do dzia\u0142alno\u015bci siedziby przedsi\u0119biorstwa.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">T\u0119 okre\u015blono\u015b\u0107 i sta\u0142o\u015b\u0107 cz\u0119sto potwierdzaj\u0105 odpowiednie zaplecze personalne i techniczne, anga\u017cowane na d\u0142u\u017csze aktywno\u015bci (a nie praco\/kapita\u0142och\u0142onne projekty czasowe). Istotna jest zatem nie tylko samodzielno\u015b\u0107 i skala dzia\u0142alno\u015bci, ale te\u017c jej trwa\u0142o\u015b\u0107 w czasie.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Kolejnym aspektem jest niezale\u017cno\u015b\u0107 \u2013 tak prowadzona dzia\u0142alno\u015b\u0107 musi charakteryzowa\u0107 si\u0119 od pozosta\u0142ej dzia\u0142alno\u015bci podmiotu, w tym niezale\u017cno\u015bci\u0105 decyzyjn\u0105. Jej charakter nie mo\u017ce by\u0107 stricte pomocniczy w stosunku do g\u0142\u00f3wnego przedmiotu dzia\u0142alno\u015bci prowadzonej w pa\u0144stwie siedziby podatnika.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Wa\u017cne jest r\u00f3wnie\u017c to czy sta\u0142a dzia\u0142alno\u015b\u0107 pozwala na odpowiednie \u015bwiadczenie czy odbi\u00f3r us\u0142ug.&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-1-1.png\" class=\"wp-image-1451\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-1-1.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-1-1-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-1-1-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">&nbsp;<br>Odpowiednie zasoby ludzkie, do kt\u00f3rego podatnik ma sta\u0142y i szybki dost\u0119p mog\u0105 \u015bwiadczy\u0107 o posiadaniu zaplecza personalnego dla cel\u00f3w VAT. Dotyczy to r\u00f3wnie\u017c sytuacji, gdy podatnik posiada kontrol\u0119 nad personelem kontrahenta tak jak nad swoim w\u0142asnym. Nie jest zatem konieczne dysponowanie w\u0142asnymi zasobami ludzkimi, o ile dost\u0119pno\u015b\u0107 innego zaplecza jest por\u00f3wnywalna do dost\u0119pno\u015bci zaplecza w\u0142asnego.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Z regu\u0142y je\u015bli podmiot zagraniczny nie zatrudnia w Polsce pracownik\u00f3w ani nie ma mo\u017cliwo\u015bci nadzorowania personelu innego podmiotu, to VAT FE nie wyst\u0105pi.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Trudno m\u00f3wi\u0107 o VAT FE r\u00f3wnie\u017c w przypadku sporadycznych wizyt pracownik\u00f3w podmiotu zagranicznego w Polsce.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Orzecznictwo i linia interpretacyjna w tym zakresie jest do\u015b\u0107 bogata, zach\u0119camy do kontaktu w celu znalezienia jak najbli\u017cszej analogii z Pa\u0144stwa stanem faktycznym.&nbsp;<\/p>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-2.png\" class=\"wp-image-1452\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-2.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-2-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-2-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">Zaplecze techniczne konstytuowane jest cz\u0119sto poprzez posiadanie w Polsce oddzia\u0142u, biura, magazynu czy innej sta\u0142ej plac\u00f3wki (nie jest to jednak sta\u0142a plac\u00f3wka w rozumieniu CIT \u2013 permanent establishment). Chodzi bardziej o nieograniczony dost\u0119p do zasob\u00f3w technicznych w\u0142asnych lub kontrahenta, ale w\u00f3wczas jak do swoich w\u0142asnych. Nieograniczony dost\u0119p oznacza mo\u017cliwo\u015bci dysponowania, kontroli i decyzyjno\u015bci w tym zakresie.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"co-dalej\" class=\"heading h-24\">VAT FE &#8211; i co dalej?<\/h2>\n\n\n\n<p class=\"text\">W braku ostrych kryteri\u00f3w klasyfikacji dzia\u0142alno\u015bci do VAT FE, organy podatkowe mog\u0105 kwestionowa\u0107 brak opodatkowania VAT okre\u015blonych transakcji albo podwa\u017ca\u0107 prawo do odliczenia VAT, je\u015bli takie VAT FE nie zosta\u0142o zg\u0142oszone w Polsce. Wi\u0105\u017ce si\u0119 to r\u00f3wnie\u017c z powstaniem zaleg\u0142o\u015bci podatkowych, a tak\u017ce z mo\u017cliwo\u015bci\u0105 na\u0142o\u017cenia na osoby odpowiedzialne sankcji karno-skarbowych.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Powstanie VAT FE oznacza r\u00f3wnie\u017c konieczno\u015b\u0107 wdro\u017cenia KSeF w Polsce. Niewystawianie, wbrew obowi\u0105zkowi, faktur w KSeF wi\u0105\u017ce si\u0119 z kolei z karami pieni\u0119\u017cnymi (obowi\u0105zuj\u0105cymi od pocz\u0105tku 2025 r.).&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Odbiorcy faktur powinni pami\u0119ta\u0107, \u017ce jako VAT FE od lipca 2024r. nie b\u0119d\u0105 obowi\u0105zkowo otrzymywa\u0107 od swoich kontrahent\u00f3w faktur poza KSeF.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nieruchomosci\" class=\"heading h-24\">VAT FE w nieruchomo\u015bciach<\/h2>\n\n\n\n<p class=\"text\">Zagadnienie VAT FE w nieruchomo\u015bciach powstaje z regu\u0142y dla bezpo\u015brednich inwestycji zagranicznych, kiedy to sp\u00f3\u0142ka zagraniczna kupuje polsk\u0105 nieruchomo\u015b\u0107 inwestycyjn\u0105 do swojego portfela.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Na gruncie wyrok\u00f3w TSUE, najcz\u0119\u015bciej przyjmuje si\u0119, \u017ce w przypadku, gdy zagraniczny podatnik \u015bwiadczy w Polsce us\u0142ugi wy\u0142\u0105cznie na bazie zaplecza technicznego (nieruchomo\u015bci), ale bez spe\u0142nienia kryterium zaplecza personalnego, w\u00f3wczas wynajmowana nieruchomo\u015b\u0107 nie kreuje VAT FE w Polsce.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Nale\u017cy jednak pami\u0119ta\u0107, \u017ce zaplecze personalne nie musi by\u0107 zapleczem w\u0142asnym podatnika. W tym kontek\u015bcie kluczowa staje si\u0119 analiza um\u00f3w z lokalnymi lub zale\u017cnymi PM\/AM oraz zakres udzielonej im decyzyjno\u015bci (pe\u0142nomocnictw). Je\u015bli bowiem inwestor korzysta z tych zasob\u00f3w jak z w\u0142asnych, mo\u017ce powsta\u0107 VAT FE w Polsce.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Niezale\u017cnie od posiadania VAT FE, czynsz i op\u0142aty eksploatacyjne pozostan\u0105 opodatkowane w miejscu po\u0142o\u017cenia nieruchomo\u015bci (w Polsce). Bardziej problematyczne jest odliczanie VAT od us\u0142ug niezwi\u0105zanych bezpo\u015brednio z nieruchomo\u015bci\u0105, ale potencjalnie zwi\u0105zanych z dzia\u0142alno\u015bci\u0105 w Polsce, jest to jednak kwestia mo\u017cliwa do zarz\u0105dzenia.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Natomiast obligatoryjny KSeF powoduje, \u017ce wszelkie niejasno\u015bci w zakresie VAT FE b\u0119d\u0105 mia\u0142y zero-jedynkowe skutki, w szczeg\u00f3lno\u015bci w sytuacji braku wdro\u017cenia KSeF wbrew obowi\u0105zkowi.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"ryzyko\" class=\"heading h-24\">Zarz\u0105dzanie ryzykiem podatkowym<\/h2>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-3.png\" class=\"wp-image-1453\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-3.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-3-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-3-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">W pierwszej kolejno\u015bci rekomendujemy przeprowadzenie analizy w\u0142asnej sytuacji pod k\u0105tem definicji VAT FE i bie\u017c\u0105cych stanowisk organ\u00f3w podatkowych. Nie wszystkie stany faktyczne wymagaj\u0105 potwierdzenia przez organy, zatem ju\u017c na etapie analizy mo\u017cna dokona\u0107 oceny z jakim prawdopodobie\u0144stwem VAT FE w Polsce powstaje.&nbsp;<\/p>\n\n\n\n<p class=\"text\">Po dok\u0142adnej analizie warto przygotowa\u0107 i zebra\u0107 odpowiednie argumenty poparte stanowiskami organ\u00f3w w formie tzw. \u2018defence file\u2019.&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-4.png\" class=\"wp-image-1454\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-4.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-4-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-4-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">W przypadku w\u0105tpliwo\u015bci po analizie, warto zastanowi\u0107 si\u0119 nad zabezpieczeniem swojej pozycji w drodze interpretacji prawa podatkowego. Na wydanie interpretacji czeka si\u0119 ok. 3 miesi\u0119cy, przy czym obecnie instrument ten jest bezterminowy, zatem jego wa\u017cno\u015b\u0107 ograniczaj\u0105 jedynie istotne zmiany w stanie faktycznym lub prawnym.&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-5.png\" class=\"wp-image-1455\" width=\"600\" height=\"80\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-5.png 600w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-5-256x34.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/10\/Wystarczajaca-stalosc-5-512x68.png 512w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p class=\"text\">W przypadku potwierdzenia posiadania VAT FE w Polsce, wspieramy firmy w rejestracji na VAT, rozliczeniach oraz wdro\u017ceniu i konfiguracji systemu KSeF w ramach us\u0142ug compliance i ksi\u0119gowo\u015bci.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Wdro\u017cenie fakultatywne systemu KSeF mo\u017ce by\u0107 opcj\u0105 r\u00f3wnie\u017c dla tych podatnik\u00f3w, kt\u00f3rzy nie s\u0105 pewni posiadania VAT FE w Polsce a kt\u00f3rzy chcieliby zabezpieczy\u0107 w ten spos\u00f3b swoj\u0105 pozycj\u0119 podatkow\u0105.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-56 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<blockquote class=\"quote mt-40 mb-40\"><p>Wspieramy firmy w analizie kwestii VAT FE, pozyskujemy interpretacje podatkowe oraz wdra\u017camy systemy KSeF. 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