{"id":1461,"date":"2024-01-02T09:35:00","date_gmt":"2024-01-02T08:35:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1461"},"modified":"2025-04-25T07:40:31","modified_gmt":"2025-04-25T05:40:31","slug":"ksef-w-nieruchomosciach-faktury-zakupu","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ksef-w-nieruchomosciach-faktury-zakupu\/","title":{"rendered":"KSEF w nieruchomo\u015bciach  &#8211; faktury zakupu"},"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 w sektorze nieruchomo\u015bci &#8211; faktury zakupu<\/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\/b5aa483e741b80201a3c9406c3157806.jpeg\" class=\"wp-image-681 is-cropped\" width=\"1200\" height=\"800\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/b5aa483e741b80201a3c9406c3157806.jpeg 1200w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/b5aa483e741b80201a3c9406c3157806-768x512.jpeg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/b5aa483e741b80201a3c9406c3157806-256x171.jpeg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/b5aa483e741b80201a3c9406c3157806-1024x683.jpeg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/b5aa483e741b80201a3c9406c3157806-512x341.jpeg 512w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/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=\"#akceptacja\" class=\"toc__link js-toc-link\">Akceptacja faktur <\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Video &#8211; KSeF | Aplikacja | Tokeny | Faktury [13 min]<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#uprawnienia\" class=\"toc__link js-toc-link\">Uprawnienia zarz\u0105dcy nieruchomo\u015bci<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#proces\" class=\"toc__link js-toc-link\">Proces obs\u0142ugi faktur zakupu<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#uslugi\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Wraz z wdro\u017ceniem KSeF (Krajowy System e-Faktur) zmieni si\u0119 spos\u00f3b odbioru i posta\u0107 faktury zakupu. Faktura ustrukturyzowana wystawiona przez dostawc\u0119 w KSeF b\u0119dzie jedyn\u0105 z\u202fdopuszczanych form dokumentowania transakcji i zast\u0105pi ona faktury papierowe i\u202felektroniczne (najcz\u0119\u015bciej plik pdf udost\u0119pniony przez e-mail) obecnie wyst\u0119puj\u0105ce w obrocie gospodarczym.&nbsp;&nbsp;<\/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 id=\"wstep\" class=\"text is-style-lead\">Kwestia pobierania faktur zakupu z KSeF jest bardzo istotna i wymaga odr\u0119bnego ustalenia, w szczeg\u00f3lno\u015bci w przypadku podatnik\u00f3w b\u0119d\u0105cych w\u0142a\u015bcicielami kilku nieruchomo\u015bci i korzystaj\u0105cych z us\u0142ug kilku property manager\u00f3w.&nbsp;&nbsp;<\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p><em>System KSeF umo\u017cliwia pobranie wszystkich faktur zakupu wystawionych dla danego podatnika (decyduj\u0105cy jest nr NIP), bez mo\u017cliwo\u015b\u0107 ich wcze\u015bniejszej segregacji. Osoba, kt\u00f3ra posiada uprawnienia do pobierania (podgl\u0105du) faktur zakupu b\u0119dzie mie\u0107 wgl\u0105d do wszystkich faktur kosztowych.&nbsp;<\/em><\/p><\/blockquote>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Nale\u017cy pami\u0119ta\u0107, \u017ce poprzez KSeF b\u0119d\u0105 udost\u0119pnione faktury wystawione przez krajowych dostawc\u00f3w oraz te podmioty zagraniczne, kt\u00f3re maj\u0105 sta\u0142e miejsce prowadzenia dzia\u0142alno\u015bci dla cel\u00f3w VAT w Polsce (z ang. fixed establishment). Oznacza to, \u017ce faktury kosztowe wystawione przez zagraniczne podmioty nadal b\u0119d\u0105 udost\u0119pniane w formie papierowej lub elektronicznej.&nbsp;<\/p>\n\n\n\n<a href=\"pl\/blog\/2023\/07\/14\/ksef-re_fvs\/\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">O fakturach sprzeda\u017cy<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"akceptacja\" class=\"heading h-24\">Akceptacja faktur zakupu<\/h2>\n\n\n\n<p class=\"text\">W sytuacji, gdy dostawca wystawi faktury sprzeda\u017cy w KSeF, system nie przewiduje procedury ich akceptacji. Oznacza to, \u017ce w przypadku b\u0142\u0119dnego okre\u015blenia nabywcy, zastosowania b\u0142\u0119dnej kwoty lub innych b\u0142\u0119d\u00f3w na fakturze konieczna jest dzia\u0142anie poza systemem KSeF, tj. kontakt z dostawc\u0105 w celu wyja\u015bnienia sytuacji i\u202fwystawienia przez niego odpowiedniej faktury koryguj\u0105cej.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">W momencie, gdy faktura zostanie wystawiona w KSeF, nie ma przeciwskaza\u0144, aby sprzedawca dodatkowo (po przes\u0142aniu faktury do KSeF) przekaza\u0142 klientowi wydruk tej faktury lub przes\u0142a\u0142 j\u0105 np. mailem w formie pliku pdf.&nbsp;<\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p><em>KSeF niestety nie umo\u017cliwia przekazywania nabywcy \u017cadnych dodatkowych dokument\u00f3w, jak np. specyfikacji, protoko\u0142\u00f3w, zam\u00f3wie\u0144, itp. Te dodatkowe dokumenty b\u0119d\u0105 musia\u0142y by\u0107 udost\u0119pnione nabywcy w inny spos\u00f3b, np. mailem w formie pliku pdf. W\u00f3wczas istotna i\u202fproblematyczna b\u0119dzie kwestia powi\u0105zania tych dodatkowych dokument\u00f3w z\u202fwystawion\u0105 faktur\u0105 ustrukturyzowan\u0105.&nbsp;<\/em><\/p><\/blockquote>\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\">KSeF Aplikacja | Tokeny | Faktury<\/h3>\n\n\n\n<figure class=\"image\"><a href=\"https:\/\/share.synthesia.io\/f4929d41-8592-4ac1-9aa4-91f4e5dd1f89\" class=\"inner-container\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png\" class=\"wp-image-1459\" width=\"1690\" height=\"921\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2.png 1690w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-768x419.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1280x698.png 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-256x140.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1024x558.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-1536x837.png 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/KSef-nr-2-512x279.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=\"uprawnienia\" class=\"heading h-24\">Zakres uprawnie\u0144 zarz\u0105dcy nieruchomo\u015bci<\/h2>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Nale\u017cy rozwa\u017cy\u0107 kwesti\u0119 zakresu uprawnie\u0144 nadanych property managerowi w zakresie KSeF, w szczeg\u00f3lno\u015bci czy b\u0119dzie on posiada\u0142 uprawnienie do pobierania faktur zakupu.&nbsp;&nbsp;<\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p><em><em>Bior\u0105c pod uwag\u0119 fakt, \u017ce w KSeF b\u0119d\u0105 dost\u0119pne wszystkie faktury zakupu, w tym takie kt\u00f3re nie s\u0105 bezpo\u015brednio zwi\u0105zane z nieruchomo\u015bci\u0105 (np. faktury za us\u0142ugi prawne, wyceny, itp.) najlepszym rozwi\u0105zaniem b\u0119dzie udzielenie property managerowi w KSeF uprawnie\u0144 w zakresie faktur sprzeda\u017cy, bez prawa do pobierania faktur zakupu.&nbsp;<\/em><\/em><\/p><\/blockquote>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Kwestia uprawnie\u0144 property managera jest szczeg\u00f3lnie istotna u podatnik\u00f3w b\u0119d\u0105cych w\u0142a\u015bcicielami kilku nieruchomo\u015bci i korzystaj\u0105cych z us\u0142ug r\u00f3\u017cnych property manager\u00f3w, u kt\u00f3rych b\u0119dzie konieczno\u015b\u0107 wcze\u015bniejszej segregacji faktur.&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=\"proces\" class=\"heading h-24\">Proces obs\u0142ugi faktur zakupu<\/h2>\n\n\n\n<p class=\"text\">Z uwagi na powy\u017csze, ka\u017cdy podatnik b\u0119dzie musia\u0142 zdecydowa\u0107 czy proces obs\u0142ugi faktur zakupu b\u0119dzie prowadzi\u0142 property manager, ksi\u0119gowy (zewn\u0119trzne biuro rachunkowe) czy podatnik we w\u0142asnym zakresie.&nbsp;<\/p>\n\n\n\n<p class=\"text\">W celu prawid\u0142owego wdro\u017cenia KSeF w zakresie faktur zakupu konieczne b\u0119dzie ustalenie:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">osoby maj\u0105cej dost\u0119p do Aplikacji KSeF i zarz\u0105dzaj\u0105cej uprawnieniami\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">szczeg\u00f3\u0142owego zakresu uprawnie\u0144 udzielony osobie odpowiedzialnej za pobieranie faktur zakupu<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">procedury akceptacji faktur zakupu, w tym przekazywania dodatkowych dokument\u00f3w, tj. za\u0142\u0105cznik\u00f3w do faktur (protoko\u0142\u00f3w, specyfikacji, itp.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"quote mt-40 mb-40\"><p><em><em>Proces obs\u0142ugi faktur zakupu wymaga\u0107 b\u0119dzie wdro\u017cenia odpowiedniego systemu informatycznego zapewniaj\u0105cego integracje z KSeF. W przypadku, gdy u podatnika stosowane s\u0105 okre\u015blone procedury i zasady akceptacji koszt\u00f3w konieczne b\u0119dzie wdro\u017cenie dodatkowego rozwi\u0105zania \u201ework-flow\u201d wspomagaj\u0105cego ten proces.&nbsp;<\/em><\/em><\/p><\/blockquote>\n\n\n\n<p class=\"text\">Od strony proceduralnej i technicznej wdro\u017cenie KSeF wymaga\u0107 b\u0119dzie podj\u0119cia nast\u0119puj\u0105cych krok\u00f3w:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ustalenie osoby maj\u0105cej dost\u0119p do Aplikacji KSeF i zarz\u0105dzaj\u0105cej uprawnieniami<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">z\u0142o\u017cenie do urz\u0119du skarbowego zawiadomienia ZAW-FA<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">konfiguracja uprawnie\u0144 w KSeF (w zakresie prawa do pobierania faktur zakupu)<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wygenerowanie tokenu i jego przekazanie odpowiedniej osobie.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"uslugi\" class=\"heading h-24\">Nasze us\u0142ugi<\/h2>\n\n\n\n<figure class=\"image mt-40 mb-64\"><a href=\"\/pl\/property-accounting\/\" class=\"inner-container\" rel=\"\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/photo-and-text.jpg\" class=\"wp-image-596\" width=\"569\" height=\"334\"\/><\/a><\/figure>\n\n\n\n<p id=\"Nasze-uslugg\" class=\"text\">Sprawd\u017a w jaki spos\u00f3b mo\u017cemy pom\u00f3c w zakresie wdro\u017cenia systemu KSeF oraz innych aspekt\u00f3w podatkowo-ksi\u0119gowowych prowadzenia biznesu nieruchomo\u015bciowego w Polsce.<\/p>\n\n\n\n<div class=\"separator mt-56 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div 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