{"id":220,"date":"2024-01-02T09:35:00","date_gmt":"2024-01-02T08:35:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/40-najczesciej-zadawanych-pytan-2\/"},"modified":"2025-04-25T07:39:52","modified_gmt":"2025-04-25T05:39:52","slug":"ksef-re_fvs","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ksef-re_fvs\/","title":{"rendered":"KSEF w nieruchomo\u015bciach  &#8211; faktury sprzeda\u017cy"},"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\">Wdro\u017cenie KSEF w firmach z sektora nieruchomo\u015bci &#8211; faktury sprzeda\u017cy<\/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\/Screenshot-2023-05-08-at-18.21-1.jpg\" class=\"wp-image-692 is-cropped\" width=\"467\" height=\"260\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Screenshot-2023-05-08-at-18.21-1.jpg 467w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Screenshot-2023-05-08-at-18.21-1-256x143.jpg 256w\" sizes=\"auto, (max-width: 467px) 100vw, 467px\" \/><\/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=\"#PM\" class=\"toc__link js-toc-link\">Rola zarz\u0105dcy nieruchomo\u015bci<\/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=\"#akceptacja\" class=\"toc__link js-toc-link\">Akceptacja faktur przez najemc\u00f3w<\/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=\"#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\">Wej\u015bcie w \u017cycie obowi\u0105zkowego KSeF (Krajowy System e-Faktur) b\u0119dzie wymaga\u0142o od w\u0142a\u015bcicieli nieruchomo\u015bci dostosowania system\u00f3w ksi\u0119gowych i proces\u00f3w fakturowania. Firmy z sektora real estate, kt\u00f3re wsp\u00f3\u0142pracuj\u0105 z zewn\u0119trznym property managerem b\u0119d\u0105 musia\u0142y ponownie ustali\u0107 proces fakturowania najemc\u00f3w.&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\">Pami\u0119ta\u0107 nale\u017cy, \u017ce wystawienie faktury ustrukturyzowanej, z nielicznymi wyj\u0105tkami, b\u0119dzie mo\u017cliwe tylko w czasie rzeczywistym. Nie b\u0119dzie mo\u017cliwe wystawianie faktury z dat\u0105 inn\u0105 ani\u017celi bie\u017c\u0105c\u0105. Dodatkowo ka\u017cda faktura wystawiona w KSeF b\u0119dzie niezw\u0142ocznie widoczna dla najemc\u00f3w.&nbsp;&nbsp;<\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Do stosowania KSeF b\u0119d\u0105 zobowi\u0105zane wszystkie podmioty krajowe oraz te firmy 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 r\u00f3wnie\u017c zagraniczne podmioty, b\u0119d\u0105ce w\u0142a\u015bcicielem nieruchomo\u015bci w Polsce, b\u0119d\u0105 w niekt\u00f3rych przypadkach zobowi\u0105zane do fakturowania najemc\u00f3w z u\u017cyciem KSeF.&nbsp;<\/p>\n\n\n\n<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/ksef-vat-fe\/\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Wi\u0119cej o VAT FE<\/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=\"PM\" class=\"heading h-24\">Wsp\u00f3\u0142praca z zarz\u0105dc\u0105 nieruchomo\u015bci<\/h2>\n\n\n\n<p class=\"text\">Z uwagi na fakt, \u017ce faktura ustrukturyzowana b\u0119dzie musia\u0142a spe\u0142nia\u0107 wymagania techniczne struktury logicznej, ka\u017cdy podatnik b\u0119dzie musia\u0142 potwierdzi\u0107 z <strong>property managerem<\/strong> i\u017c stosowany przez niego<strong> system bilingowy<\/strong> spe\u0142nia wymagania KSeF, a tak\u017ce ustali\u0107:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">Osob\u0119, kt\u00f3ra b\u0119dzie mia\u0142a dost\u0119p do Aplikacji KSeF i zarz\u0105dza\u0142a uprawnieniami KSeF\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Szczeg\u00f3\u0142owy zakres uprawnie\u0144 udzielony property managerowi\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Procedur\u0119 fakturowania najemc\u00f3w, w tym przekazywania im dodatkowych dokument\u00f3w, tj. za\u0142\u0105cznik\u00f3w do faktur (protoko\u0142\u00f3w, specyfikacji, itp.)\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Prawid\u0142owe wdro\u017cenie KSeF wymaga\u0107 b\u0119dzie 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\u00a0<\/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\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Wygenerowanie <strong>tokenu<\/strong> i jego przekazanie property managerowi.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p><em>Token to\u202f64-cyfrowy ci\u0105g znak\u00f3w\u202fprzypisany do konkretnego podmiotu i okre\u015blonego zakresu uprawnie\u0144. Jest on specjalnym sposobem logowania si\u0119 do systemu KSeF. Zapewnia on komunikacj\u0119 system\u00f3w zewn\u0119trznych (program do wystawiania faktur) z aplikacj\u0105 KSeF.&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\" rel=\"\"><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=\"akceptacja\" class=\"heading h-24\">Akceptacja faktur przez najemc\u00f3w<\/h2>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">W sytuacji, gdy w\u0142a\u015bciciel nieruchomo\u015bci wystawi faktury sprzeda\u017cy w KSeF stan\u0105 si\u0119 one automatycznie widoczne dla najemc\u00f3w z mo\u017cliwo\u015bci\u0105 ich pobrania i zaksi\u0119gowania. System KSeF nie przewiduje jednak \u017cadnej procedury ich akceptacji przez najemc\u0119. <\/p>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Oznacza to jednocze\u015bnie, \u017ce wszelka dodatkowa komunikacje z najemc\u0105 b\u0119dzie musia\u0142a by\u0107 prowadzon\u0105 poza systemem KSeF. Na przyk\u0142ad 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 najemcy z property managerem w celu wyja\u015bnienia sytuacji i\u202fwystawienia przez odpowiedniej faktury koryguj\u0105cej.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">W momencie&nbsp; gdy faktura zostanie wystawiona w KSeF, nie ma przeciwskaza\u0144, aby przekaza\u0107 j\u0105 dodatkowo najemcy w postaci wydruku, np. przes\u0142a\u0107 mailem w formie pliku pdf.&nbsp;<\/p>\n\n\n\n<blockquote class=\"quote mt-40 mb-40\"><p><em>KSeF 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. Istotna 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-8 mb-8\"><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 class=\"text\">Nale\u017cy rozwa\u017cy\u0107 kwesti\u0119 zakresu uprawnie\u0144 nadanych property managerowi. Wydaje si\u0119, \u017ce najlepszym rozwi\u0105zaniem b\u0119dzie nadanie mu uprawnie\u0144 do wystawiania faktur sprzeda\u017cy i ich wysy\u0142ania w imieniu podatnika do KSeF, bez uprawnie\u0144 do pobierania faktur zakupu.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"text\">Kwestia pobierania faktur zakupu 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. Nale\u017cy wzi\u0105\u0107 pod uwag\u0119, \u017ce 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;<\/p>\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 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