{"id":222,"date":"2024-01-08T11:36:05","date_gmt":"2024-01-08T10:36:05","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/40-najczesciej-zadawanych-pytan-3\/"},"modified":"2025-04-25T07:39:04","modified_gmt":"2025-04-25T05:39:04","slug":"ulga-ip-box","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/","title":{"rendered":"Ulga IP box"},"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 IP box\u2014 komu i na co przys\u0142uguje?<\/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=\"2024-01-08T11:36:05+01:00\">\n\t\t8 stycznia, 2024 11:36 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\/2102451307-1.jpg\" class=\"wp-image-679 is-cropped\" width=\"388\" height=\"224\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1.jpg 388w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-256x148.jpg 256w\" sizes=\"auto, (max-width: 388px) 100vw, 388px\" \/><\/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=\"#kto\" class=\"toc__link js-toc-link\">Dla kogo<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kwalifikowane\" class=\"toc__link js-toc-link\">Kwalifikowane IP<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#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=\"#kategorie\" class=\"toc__link js-toc-link\">Kategorie IP<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ochrona\" class=\"toc__link js-toc-link\">Ochrona prawna<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#objasnienia\" class=\"toc__link js-toc-link\">Obja\u015bnienia podatkowe<\/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 fs-22\">Ulga IP box umo\u017cliwia skorzystanie z preferencyjnej, <strong>5%<\/strong>\u202f stawki podatku od dochod\u00f3w z kwalifikowanych praw w\u0142asno\u015bci intelektualnej (IP), w tym z autorskiego prawa do programu komputerowego. Fakt ten spowodowa\u0142, \u017ce sta\u0142a si\u0119 popularnym celem programist\u00f3w i os\u00f3b z bran\u017cy IT. Kto i jak mo\u017ce z niej skorzysta\u0107? <\/p>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\">Kto mo\u017ce skorzysta\u0107 z ulgi?<\/h2>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\"><br>Przede wszystkim podatnicy CIT i PIT (poza opodatkowanymi rycza\u0142tem) prowadz\u0105cy dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105 oraz osi\u0105gaj\u0105cych dochody z kwalifikowanych praw w\u0142asno\u015bci intelektualnej (IP).<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kwalifikowane\" class=\"heading h-24\">Kwalifikowane IP<\/h2>\n\n\n\n<p class=\"text fs-22\">Za kwalifikowane IP uznaje si\u0119 takie IP, kt\u00f3re \u0142\u0105cznie spe\u0142nia 3 warunki:<\/p>\n\n\n\n<p class=\"text fs-22\">1) zosta\u0142o wytworzone, rozwini\u0119te lub ulepszone przez podatnika w ramach prowadzonej przez niego dzia\u0142alno\u015bci badawczo-rozwojowej (a nie przyk\u0142adowo nabyte)<\/p>\n\n\n\n<p class=\"text fs-22\">2) nale\u017cy do jednej z kategorii IP wymienionych w ustawowym katalogu<\/p>\n\n\n\n<p class=\"text fs-22\">3) podlega ochronie prawnej<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"br\" class=\"heading h-24\">Dzia\u0142alno\u015b\u0107 B+R<\/h2>\n\n\n\n<p class=\"text fs-22\">Dzia\u0142alno\u015b\u0107 badawczo-rozwojowa dla potrzeb ulgi IP Box b\u0119dzie zawiera\u0107 w sobie czynno\u015bci prowadz\u0105ce do wytworzenia, rozwini\u0119cia lub ulepszenia kwalifikowanego IP. Zatem jej zakres mo\u017ce by\u0107 w\u0119\u017cszy od og\u00f3lnej dzia\u0142alno\u015bci B+R danego przedsi\u0119biorstwa. <\/p>\n\n\n\n<p class=\"text fs-22\">Og\u00f3lna dzia\u0142alno\u015b\u0107 B+R jest definiowana w spos\u00f3b przedstawiony w po\u015bcie o <a href=\"http:\/\/pl\/blog\/2023\/11\/26\/ulga-br\/\">uldze B+R<\/a>.<\/p>\n\n\n\n<p class=\"text fs-22\">Natomiast dla potrzeb ulgi IP Box dzia\u0142alno\u015b\u0107 B+R musi dodatkowo skutkowa\u0107 wytworzeniem, rozwini\u0119ciem lub ulepszeniem kwalifikowanego IP.  Wytworzenie to wykreowanie nowego IP od podstaw. Rozwni\u0119cie lub ulepszenie oznacza rozbudowanie, poszerzenie zakresu funkcjonalnego lub u\u017cyteczno\u015bci istniej\u0105cego IP, kt\u00f3re mo\u017ce dalej skutkowa\u0107, mi\u0119dzy<br>innymi, mo\u017cliwo\u015bci\u0105 wdro\u017cenia lub znalezienia nowych zastosowa\u0144 dla kwalifikowanego IP. <\/p>\n\n\n\n<p class=\"text fs-22\">Taka kwalifikowana dzia\u0142alno\u015b\u0107 badawczo-rozwojowa b\u0119dzie dla podatnika \u017ar\u00f3d\u0142em IP, z kt\u00f3rych uzyskiwane dochody mog\u0105 podlega\u0107 5% opodatkowaniu. Ka\u017cda dzia\u0142alno\u015b\u0107 B+R, niezale\u017cnie od jej skali, cz\u0119stotliwo\u015bci, poziomu tw\u00f3rczo\u015bci, systematyczno\u015bci, czy te\u017c poziomu zwi\u0119kszenia zasob\u00f3w wiedzy oraz wykorzystania jej do tworzenia nowych zastosowa\u0144, b\u0119dzie dzia\u0142alno\u015bci\u0105 kwalifikowan\u0105 je\u015bli skutkuje powstaniem IP.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kategorie\" class=\"heading h-24\">Kategorie kwalifikowanych IP<\/h2>\n\n\n\n<p class=\"text fs-22\">Ustawy podatkowe zawieraj\u0105 zamkni\u0119ty katalog wymieniaj\u0105ce kwalifikowane prawa w\u0142asno\u015bci intelektualnej. S\u0105 to:<\/p>\n\n\n\n<p class=\"text fs-22\">1) patent &#8211; prawo wy\u0142\u0105cznego korzystania z wynalazku w spos\u00f3b zarobkowy lub zawodowy<\/p>\n\n\n\n<p class=\"text fs-22\">2) prawo ochronne na wz\u00f3r u\u017cytkowy &#8211; nowe i u\u017cyteczne rozwi\u0105zanie o charakterze technicznym, kt\u00f3re ma praktyczne znaczenie przy wytwarzaniu lub korzystaniu z wyrob\u00f3w<\/p>\n\n\n\n<p class=\"text fs-22\">3) prawo z rejestracji wzoru przemys\u0142owego &#8211; nowa posta\u0107 wytworu, czyli przedmiotu wytworzonego w spos\u00f3b przemys\u0142owy lub rzemie\u015blniczy<\/p>\n\n\n\n<p class=\"text fs-22\">4) prawo z rejestracji topografii uk\u0142adu scalonego &#8211; rozwi\u0105zanie polegaj\u0105ce na przestrzennym rozplanowaniu element\u00f3w, z kt\u00f3rych co najmniej jeden jest elementem aktywnym oraz wszystkich lub cz\u0119\u015bci<br>po\u0142\u0105cze\u0144 uk\u0142adu scalonego<\/p>\n\n\n\n<p class=\"text fs-22\">5) dodatkowe prawo ochronne dla patentu na produkt leczniczy lub produkt ochrony ro\u015blin &#8211; przed\u0142u\u017cenie okresu ochronnego do pi\u0119ciu lat<\/p>\n\n\n\n<p class=\"text fs-22\">6) prawo z rejestracji produktu leczniczego i produktu leczniczego weterynaryjnego dopuszczonych do obrotu<\/p>\n\n\n\n<p class=\"text fs-22\">7) wy\u0142aczne prawo do ochrony prawnej odmian ro\u015blin<\/p>\n\n\n\n<p class=\"text fs-22\"><span style=\"text-decoration: underline;\">8) autorskie prawo do programu komputerowego<\/span><\/p>\n\n\n\n<p class=\"text fs-22\">Ustawy nie definiuj\u0105 wprost poj\u0119cia autorskiego pawa do programu komputerowego. St\u0105d zalecenie samego Ministerstwa Financ\u00f3w, aby: <\/p>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p>podatnik chc\u0105cy skorzysta\u0107 z preferencji IP Box wobec dochod\u00f3w z autorskiego prawa do programu komputerowego i otrzyma\u0107 w tym zakresie stosown\u0105 ochron\u0119 prawnopodatkow\u0105 powinien z\u0142o\u017cy\u0107 wniosek o interpretacj\u0119 indywidualn\u0105 do Dyrektora Krajowej Informacji Skarbowej (KIS)<\/p><\/blockquote>\n\n\n\n<p class=\"text fs-22\">W zarysie definicyjnym, prawo takie stanowi przejaw dzia\u0142alno\u015bci tw\u00f3rczej o indywidualnym charakterze (wyraz w\u0142asnej tw\u00f3rczo\u015bci intelektualnej danego autora lub autor\u00f3w) ustalony w jakiejkolwiek postaci, niezale\u017cnie od przeznaczenia i sposobu wyra\u017cania. Decyduj\u0105ce jest autentyczne<br>podej\u015bcie transakcyjne, gdzie nale\u017cy bada\u0107 faktyczne (autentyczne) dzia\u0142aniapodejmowane przez podatnika w ramach prowadzonej bezpo\u015brednio przez niego dzia\u0142alno\u015bci badawczo-rozwojowej, skutkuj\u0105cej wytworzeniem, ulepszeniem lub rozwini\u0119ciem programu komputerowego, niezale\u017cnie od faktycznych postanowie\u0144 umownych. <\/p>\n\n\n\n<p class=\"text fs-22\">Sam program komputerowy to w szczeg\u00f3lno\u015bci zestaw instrukcji przeznaczonych do wykonywania bezpo\u015brednio lub po\u015brednio w komputerze (lub innych urz\u0105dzeniach) czynno\u015bci w celu osi\u0105gni\u0119cia okre\u015blonego rezultatu.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"ochrona\" class=\"heading h-24\">Ochrona prawna IP<\/h2>\n\n\n\n<p class=\"text fs-22\">To ostatni element definicji kwalifikowanego IP. Ochrona prawna przys\u0142uguje na mocy prawa polskiego, prawa UE oraz innych mi\u0119dzynarodowych akt\u00f3w prawnych. <\/p>\n\n\n\n<p class=\"text fs-22\">Dla cel\u00f3w zastosowania preferencyjnego opodatkowania zgodnie z przepisami o IP Box za moment rozpocz\u0119cia ochrony prawnej uznaje si\u0119 dat\u0119 wskazan\u0105 przez w\u0142a\u015bciwy organ udzielaj\u0105cy ochrony prawnej lub moment, w kt\u00f3rym podatnik spe\u0142ni\u0142 warunki formalne lub naby\u0142 prawo ochronne z mocy prawa zgodnie z postanowieniami w\u0142a\u015bciwych ustaw.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"objasnienia\" class=\"heading h-24\">Obja\u015bnienia podatkowe<\/h3>\n\n\n\n<p class=\"text fs-22\">Spos\u00f3b dzia\u0142ania ulgi IP box okaza\u0142 sie na tyle zawi\u0142y, \u017ce doczeka\u0142 sie oficjalnych obja\u015bnie\u0144 ministerialnych. Poni\u017cej znajdziesz blisko 90-stronicowy opis dzia\u0142ania systemu.<\/p>\n\n\n\n<p class=\"text fs-22\">Mniej cierpliwych zapraszamy do \u015bledzenia naszych kolejnych post\u00f3w, gdzie opiszemy zasady prowadzenia ewidencji, spos\u00f3b kalkulacji dochodu dla IP box oraz wska\u017cemy algorytm post\u0119powania w celu ustalenia czy ulga przys\u0142uguje.<\/p>\n\n\n\n<figure class=\"image\"><a href=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/11\/20190716objasnienia_do_IP_Box.pdf\" class=\"inner-container r-2:1\" rel=\"\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431.png\" class=\"wp-image-1532 is-cropped\" width=\"1063\" height=\"486\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431.png 1063w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431-768x351.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431-256x117.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431-1024x468.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Zrzut-ekranu-2023-11-28-164431-512x234.png 512w\" sizes=\"auto, (max-width: 1063px) 100vw, 1063px\" \/><\/a><\/figure>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a jakie oferujemy uslugi dedykowane dla sektora technologicznego lub skontaktuj si\u0119 bezpo\u015brednio z nami. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Pomagamy w poruszaniu si\u0119 po z\u0142o\u017conym \u015bwiecie podatk\u00f3w.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"pl\/technology\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/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<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/>\n<\/div>\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=\"2024-01-08T11:36:05+01:00\">\n\t\t\t\t2024-01-08\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\/08\/ulga-ip-box\/\" 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\/08\/ulga-ip-box\/\" 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\/08\/ulga-ip-box\/\" 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":678,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10,13],"tags":[63],"class_list":["post-222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki-ksiegowosc","category-technologie","tag-ip-box"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ulga IP box - 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\/08\/ulga-ip-box\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ulga IP box - Koda Advisory PL\" \/>\n<meta property=\"og:url\" content=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\" \/>\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=\"2024-01-08T10:36:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-25T05:39:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"543\" \/>\n\t<meta property=\"og:image:height\" content=\"365\" \/>\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=\"5 minut\" \/>\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\/08\/ulga-ip-box\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\"},\"author\":{\"name\":\"m.dankowska\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1\"},\"headline\":\"Ulga IP box\",\"datePublished\":\"2024-01-08T10:36:05+00:00\",\"dateModified\":\"2025-04-25T05:39:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\"},\"wordCount\":897,\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg\",\"keywords\":[\"IP box\"],\"articleSection\":[\"Podatki &amp; Ksi\u0119gowo\u015b\u0107\",\"Technologie\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\",\"name\":\"Ulga IP box - Koda Advisory PL\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg\",\"datePublished\":\"2024-01-08T10:36:05+00:00\",\"dateModified\":\"2025-04-25T05:39:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg\",\"width\":543,\"height\":365},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/koda-advisory.pl\/pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ulga IP box\"}]},{\"@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 IP box - 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\/08\/ulga-ip-box\/","og_locale":"pl_PL","og_type":"article","og_title":"Ulga IP box - Koda Advisory PL","og_url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/","og_site_name":"Koda Advisory PL","article_publisher":"https:\/\/www.facebook.com\/Koda.Advisory\/","article_published_time":"2024-01-08T10:36:05+00:00","article_modified_time":"2025-04-25T05:39:04+00:00","og_image":[{"width":543,"height":365,"url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg","type":"image\/jpeg"}],"author":"m.dankowska","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"m.dankowska","Szacowany czas czytania":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#article","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/"},"author":{"name":"m.dankowska","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/34ae7d292f6c63fbe71d49c9b93317f1"},"headline":"Ulga IP box","datePublished":"2024-01-08T10:36:05+00:00","dateModified":"2025-04-25T05:39:04+00:00","mainEntityOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/"},"wordCount":897,"publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg","keywords":["IP box"],"articleSection":["Podatki &amp; Ksi\u0119gowo\u015b\u0107","Technologie"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/","url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/","name":"Ulga IP box - Koda Advisory PL","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg","datePublished":"2024-01-08T10:36:05+00:00","dateModified":"2025-04-25T05:39:04+00:00","breadcrumb":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#primaryimage","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/2102451307-1-1.jpg","width":543,"height":365},{"@type":"BreadcrumbList","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/08\/ulga-ip-box\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/koda-advisory.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Ulga IP box"}]},{"@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\/07\/2102451307-1-1-512x344.jpg","width":512,"height":344,"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\/222","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=222"}],"version-history":[{"count":4,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/222\/revisions"}],"predecessor-version":[{"id":2979,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/222\/revisions\/2979"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media\/678"}],"wp:attachment":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media?parent=222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/categories?post=222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/tags?post=222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}