{"id":1502,"date":"2024-01-02T09:35:00","date_gmt":"2024-01-02T08:35:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1502"},"modified":"2025-04-25T07:40:37","modified_gmt":"2025-04-25T05:40:37","slug":"ulga-br","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/","title":{"rendered":"Ulga B+R"},"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\/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\/technologie\/\" class=\"post-term\">Technologie<\/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\">Ulga B+R<\/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\/11\/Baner-na-blog-www.jpg\" class=\"wp-image-1504 is-cropped\" width=\"700\" height=\"250\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg 700w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www-256x91.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www-512x183.jpg 512w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/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=\"#istota\" class=\"toc__link js-toc-link\">Na czym polega ulga?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#def-BR\" class=\"toc__link js-toc-link\">Dzia\u0142alno\u015b\u0107 B+R<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dla-kogo\" class=\"toc__link js-toc-link\">Dla kogo ulga?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#koszty\" class=\"toc__link js-toc-link\">Koszty kwalifikowane<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" 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\">Ulga umo\u017cliwia odliczenie od podstawy opodatkowania tzw. koszt\u00f3w kwalifikowanych, kt\u00f3re zosta\u0142y poniesione na dzia\u0142alno\u015b\u0107 B+R. Dochodzi wi\u0119c do dodatkowego odliczenia \u2013 raz w ramach standardowych koszt\u00f3w podatkowych, drugi raz w ramach ulgi B+R.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"istota\" class=\"heading h-24\">Na czym polega ulga?<\/h3>\n\n\n\n<p class=\"text\">Odliczenie w ramach ulgi B+R koszt\u00f3w kwalifikowanych przys\u0142uguje wy\u0142\u0105cznie od dochodu uzyskanego z innej dzia\u0142alno\u015bci ni\u017c zyski kapita\u0142owe (czyli od dochodu operacyjnego). Dochodzi jednak do ich dodatkowego odliczenia \u2013 raz w ramach standardowych koszt\u00f3w podatkowych, drugi raz w ramach ulgi B+R.<\/p>\n\n\n\n<p class=\"text\">Kwota odliczenia jest limitowana \u2013 nie mo\u017ce przekroczy\u0107 w danym roku podatkowym dochodu operacyjnego.<\/p>\n\n\n\n<p class=\"text\">Jakie kroki nale\u017cy podj\u0105\u0107, \u017ceby skorzysta\u0107 z ulgi?<\/p>\n\n\n\n<h3 class=\"heading\" style=\"color:#1e48f1\">Analiza dzia\u0142alno\u015bci B+R<\/h3>\n\n\n\n<p class=\"text\">W pierwszej kolejno\u015bci nale\u017cy sprawdzi\u0107, czy podatnik ponosi jakiekolwiek wydatki na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105, zdefiniowan\u0105 ustawowo.<\/p>\n\n\n\n<h3 class=\"heading\" style=\"color:#1e48f1\">Koszty kwalifikowane<\/h3>\n\n\n\n<p class=\"text\">Je\u015bli w firmie zostaje zidentyfikowana dzia\u0142alno\u015b\u0107 B+R, nale\u017cy w kolejnym kroku ustali\u0107 jakie koszty poniesione na t\u0119 dzia\u0142alno\u015b\u0107 spe\u0142niaj\u0105 definicj\u0119 koszt\u00f3w kwalifikowanych.<\/p>\n\n\n\n<h3 class=\"heading\" style=\"color:#1e48f1\">Dokumentacja<\/h3>\n\n\n\n<p class=\"text\">Niezb\u0119dne przy rozliczaniu ulgi jest zebranie stosownej dokumentacji potwierdzaj\u0105cej uprawnienie podatnika do skorzystania z tej preferencji podatkowej. Dodatkowo, korzystaj\u0105cy z ulgi B+R s\u0105 ustawowo zobowi\u0105zani do wyodr\u0119bnienia w ewidencji rachunkowej koszt\u00f3w dzia\u0142alno\u015bci B+R.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"def-BR\" class=\"heading h-24\">Czym jest dzia\u0142alno\u015b\u0107 B+R?<\/h3>\n\n\n\n<p class=\"text\">Ustawy podatkowe definiuj\u0105 j\u0105 jako dzia\u0142alno\u015b\u0107 tw\u00f3rcz\u0105 obejmuj\u0105c\u0105 badania naukowe lub prace rozwojowe, podejmowan\u0105 w spos\u00f3b systematyczny w celu zwi\u0119kszenia zasob\u00f3w wiedzy oraz wykorzystania zasob\u00f3w wiedzy do tworzenia nowych zastosowa\u0144. Zawiera ona w sobie kilka istotnych komponent\u00f3w.<\/p>\n\n\n\n<p class=\"text\">Po pierwsze, jest to dzia\u0142alno\u015b\u0107 tw\u00f3rcza, a zatem kreacyjna, kt\u00f3rej efektem jest co\u015b nowego, oryginalnego, tw\u00f3rcze rozwi\u0105zanie, koncepcja czy narz\u0119dzie.<\/p>\n\n\n\n<p class=\"text\">Po drugie, obejmuje badania naukowe (uzyskanie nowej wiedzy i&nbsp;umiej\u0119tno\u015bci) lub prace rozwojowe (wykorzystanie ju\u017c dost\u0119pnej wiedzy i&nbsp;umiej\u0119tno\u015bci).<\/p>\n\n\n\n<p class=\"text\">Po trzecie, istotny jest aspekt systematyczno\u015bci prowadzonych dzia\u0142a\u0144 w okre\u015blonym celu. Powinny by\u0107 to dzia\u0142ania zaplanowane. Nie mo\u017ce by\u0107 to zatem dzia\u0142alno\u015b\u0107 incydentalna, chyba \u017ce incydentalno\u015bc wynika z charakteru dzia\u0142a\u0144.  <\/p>\n\n\n\n<p class=\"text\">Po czwarte, liczy si\u0119 cel dzia\u0142alno\u015bci &#8211; zwi\u0119kszenie wiedzy lub wykorzystanie tej istniej\u0105cej do nowych zastosowa\u0144. <\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dla-kogo\" class=\"heading h-24\">Dla kogo ulga?<\/h2>\n\n\n\n<p class=\"text\">Przede wszystkim dla podatnik\u00f3w podatk\u00f3w dochodowych prowadz\u0105cych dzia\u0142alno\u015b\u0107 B+R i opodatkowanych CIT lub PIT wg skali lub podatkiem liniowym.<\/p>\n\n\n\n<p class=\"text\">Ustawa o CIT wskazuje r\u00f3wnie\u017c kto NIE mo\u017ce skorzysta\u0107 z ulgi. S\u0105 to cz\u0119\u015bciowo podatnicy korzystaj\u0105cy ze zwolnie\u0144 podatkowych, o kt\u00f3rych mowa w art. 17 ust. 1 pkt 34 lub 34a (SSE oraz Polska Strefa Inwestycji) &#8211; w zakresie koszt\u00f3w uj\u0119tych w kalkulacji dochodu zwolnionego.<\/p>\n\n\n\n<p class=\"text\">Z istoty ulgi wynika r\u00f3wnie\u017c, \u017ce dotyczy ona dzia\u0142alno\u015bci badawczo \u2013 rozwojowej, a nie wdra\u017cania nowoczesnych rozwi\u0105za\u0144. Zatem zakup nowych technologii dla cel\u00f3w niezwi\u0105zanych z prowadzeniem dzia\u0142alno\u015bci B+R nie b\u0119dzie podlega\u0142 pod ulg\u0119.<\/p>\n\n\n\n<blockquote class=\"quote mt-40 mb-40\"><p>WA\u017bNE! Podmioty obj\u0119te preferencjami SSE \/ PSI mog\u0105 korzysta\u0107 z ulgi B+R w zakresie, w jakim koszty kwalifikowane nie s\u0105 uj\u0119te w kalkulacji dochodu zwolnionego.<\/p><\/blockquote>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"koszty\" class=\"heading h-24\">Koszty kwalifikowane<\/h2>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Ustawa o CIT wymienia og\u00f3lny katalog koszt\u00f3w, kt\u00f3re mog\u0105 zosta\u0107 uznane za koszty kwalifikowane. S\u0105 to:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">Wynagrodzenia z obci\u0105\u017ceniami<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Nabycie materia\u0142\u00f3w i surowc\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Nabycie sprz\u0119tu specjalistycznego<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Ekspertyzy, opinie, us\u0142ugi doradcze i us\u0142ugi r\u00f3wnorz\u0119dne od jednostek naukowych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Nabycie lub odp\u0142atne korzystanie z aparatury naukowo-badawczej<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Patenty, prawa ochronne na wz\u00f3r u\u017cytkowy, prawa z rejestracji wzoru przemys\u0142owego<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Odpisy amortyzacyjne zwi\u0105zane z dzia\u0142alno\u015bci\u0105 B+R<\/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<a href=\"\/pl\/ulga-na-innowacyjnych-pracownikow\/\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Ulga na innowacyjnych pracownik\u00f3w<\/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=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Je\u015bli zale\u017cy Ci na:<\/p>\n\n\n\n<p>\u2013 ocenie mo\u017cliwo\u015bci skorzystania z ulgi<\/p>\n\n\n\n<p>\u2013 uzyskaniu interpretacji prawa podatkowego zabezpieczaj\u0105cej pozycj\u0119 podatkow\u0105<\/p>\n\n\n\n<p>\u2013 przygotowaniu stosownej dokumentacji i ewidencji<\/p>\n\n\n\n<p>\u2013 weryfikacji lub wsparciu w rozliczaniu ulgi<\/p>\n\n\n\n<p>zapraszamy do kontaktu.<\/p>\n\n\n\n<a href=\"\/pl\/contact-us\/\" class=\"button is-left-aligned\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">KONTAKT<\/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><span class=\"button__bg\"><\/span><\/a>\n\n\n\n<div class=\"separator mt-64 mb-16\"><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 class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-01-02T09:35:00+01:00\">\n\t\t\t\t2024-01-02\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/m-dankowska\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a href=\"javascript:void(0)\" class=\"post-meta__author-email\" data-encoded=\"bWFpbHRvOm0uZGFua293c2thQGtvZGEtYWR2aXNvcnkucGw=\">\n\t\t\t    <span class=\"text-decoded\">Please enable JavaScript in your browser.<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\t\t<div class=\"post-meta__share\">\n\t\t\t<span class=\"post-meta__share-label\">\n\t\t\t\tShare\t\t\t<\/span>\n\t\t\t<div class=\"post-meta__share-links\">\n\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Facebook<\/span>\n\t\t\t\t\t<span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"9.336\" height=\"17.997\" viewBox=\"0 0 9.336 17.997\">\n\t\t\t\t<path d=\"M7.652 2.988h1.684V.127A22.323 22.323 0 0 0 6.869 0C4.425 0 2.747 1.492 2.747 4.231v2.355H0v3.209h2.753v8.201h3.312V9.801h2.767l.411-3.209H6.064V4.548c0-.926.258-1.56 1.588-1.56z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?url=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Linkedin<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.205\" height=\"18.174\" viewBox=\"0 0 18.205 18.174\">\n\t\t\t\t<circle cx=\"2.188\" cy=\"2.188\" r=\"2.188\"\/>\n\t\t\t\t<path d=\"M.3 6.034h3.775v12.139H.3zM13.681 5.734c-1.836 0-3.065 1.007-3.568 1.96h-.051v-1.66h-3.62v12.139h3.769v-6.002c0-1.584.3-3.119 2.263-3.119 1.938 0 1.961 1.813 1.961 3.219v5.904h3.771v-6.658c-.001-3.27-.705-5.783-4.525-5.783z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/twitter.com\/share?url=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Twitter<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19.652\" height=\"15.961\" viewBox=\"0 0 19.652 15.961\">\n\t\t\t\t<path d=\"M19.652 1.895a8.1 8.1 0 0 1-2.319.624 4.016 4.016 0 0 0 1.771-2.22 7.925 7.925 0 0 1-2.557.973A4.009 4.009 0 0 0 13.606 0h-.004a4.023 4.023 0 0 0-4.024 4.028c0 .312.038.623.101.923A11.462 11.462 0 0 1 1.372.736a3.986 3.986 0 0 0-.549 2.032 4.021 4.021 0 0 0 1.796 3.353 4.038 4.038 0 0 1-1.82-.51v.049a4.027 4.027 0 0 0 3.23 3.953 4.24 4.24 0 0 1-1.061.137c-.262 0-.512-.023-.761-.061a4.037 4.037 0 0 0 3.768 2.793 8.074 8.074 0 0 1-5.001 1.721c-.337 0-.649-.014-.974-.051a11.382 11.382 0 0 0 6.187 1.809c7.406 0 11.46-6.135 11.46-11.459 0-.174 0-.348-.015-.523a8.654 8.654 0 0 0 2.02-2.084z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10,13],"tags":[],"class_list":["post-1502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki-ksiegowosc","category-technologie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ulga B+R - Koda Advisory PL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ulga B+R - Koda Advisory PL\" \/>\n<meta property=\"og:url\" content=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\" \/>\n<meta property=\"og:site_name\" content=\"Koda Advisory PL\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Koda.Advisory\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-02T08:35:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-25T05:40:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"m.dankowska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"m.dankowska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\"},\"author\":{\"name\":\"m.dankowska\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1\"},\"headline\":\"Ulga B+R\",\"datePublished\":\"2024-01-02T08:35:00+00:00\",\"dateModified\":\"2025-04-25T05:40:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\"},\"wordCount\":672,\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg\",\"articleSection\":[\"Podatki &amp; Ksi\u0119gowo\u015b\u0107\",\"Technologie\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\",\"name\":\"Ulga B+R - Koda Advisory PL\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg\",\"datePublished\":\"2024-01-02T08:35:00+00:00\",\"dateModified\":\"2025-04-25T05:40:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg\",\"width\":700,\"height\":250},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/koda-advisory.pl\/pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ulga B+R\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"name\":\"Koda Advisory PL\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\",\"name\":\"Koda Advisory\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"width\":1,\"height\":1,\"caption\":\"Koda Advisory\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Koda.Advisory\/\",\"https:\/\/www.linkedin.com\/company\/99105218\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1\",\"name\":\"m.dankowska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=96&d=mm&r=g\",\"caption\":\"m.dankowska\"},\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/m-dankowska\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ulga B+R - Koda Advisory PL","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/","og_locale":"pl_PL","og_type":"article","og_title":"Ulga B+R - Koda Advisory PL","og_url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/","og_site_name":"Koda Advisory PL","article_publisher":"https:\/\/www.facebook.com\/Koda.Advisory\/","article_published_time":"2024-01-02T08:35:00+00:00","article_modified_time":"2025-04-25T05:40:37+00:00","og_image":[{"width":700,"height":250,"url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg","type":"image\/jpeg"}],"author":"m.dankowska","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"m.dankowska","Szacowany czas czytania":"4 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#article","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/"},"author":{"name":"m.dankowska","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1"},"headline":"Ulga B+R","datePublished":"2024-01-02T08:35:00+00:00","dateModified":"2025-04-25T05:40:37+00:00","mainEntityOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/"},"wordCount":672,"publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg","articleSection":["Podatki &amp; Ksi\u0119gowo\u015b\u0107","Technologie"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/","url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/","name":"Ulga B+R - Koda Advisory PL","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg","datePublished":"2024-01-02T08:35:00+00:00","dateModified":"2025-04-25T05:40:37+00:00","breadcrumb":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#primaryimage","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www.jpg","width":700,"height":250},{"@type":"BreadcrumbList","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ulga-br\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/koda-advisory.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Ulga B+R"}]},{"@type":"WebSite","@id":"https:\/\/koda-advisory.pl\/pl\/#website","url":"https:\/\/koda-advisory.pl\/pl\/","name":"Koda Advisory PL","description":"","publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/koda-advisory.pl\/pl\/#organization","name":"Koda Advisory","url":"https:\/\/koda-advisory.pl\/pl\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","width":1,"height":1,"caption":"Koda Advisory"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Koda.Advisory\/","https:\/\/www.linkedin.com\/company\/99105218"]},{"@type":"Person","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1","name":"m.dankowska","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=96&d=mm&r=g","caption":"m.dankowska"},"url":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/m-dankowska\/"}]}},"post_thumbnail":{"src":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/Baner-na-blog-www-512x183.jpg","width":512,"height":183,"caption":""},"author_info":{"display_name":"m.dankowska","author_link":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/m-dankowska\/","avatar":"<img alt='' src='https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c6649cfcabef87514b8c4e5ba1623d7e?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' loading='lazy' decoding='async'\/>"},"post_categories":[{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/","category_name":"Podatki &amp; Ksi\u0119gowo\u015b\u0107"},{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/technologie\/","category_name":"Technologie"}],"_links":{"self":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/1502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/comments?post=1502"}],"version-history":[{"count":4,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/1502\/revisions"}],"predecessor-version":[{"id":2988,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/1502\/revisions\/2988"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media\/1504"}],"wp:attachment":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media?parent=1502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/categories?post=1502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/tags?post=1502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}