{"id":2475,"date":"2024-10-30T16:00:00","date_gmt":"2024-10-30T15:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2475"},"modified":"2025-04-25T07:31:01","modified_gmt":"2025-04-25T05:31:01","slug":"ulga-ip-box-2","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/10\/30\/ulga-ip-box-2\/","title":{"rendered":"Obni\u017cona stawka podatku dla informatyk\u00f3w \u2013 co zmienia wyrok NSA?"},"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\">Obni\u017cona stawka podatku dla informatyk\u00f3w \u2013 co zmienia wyrok NSA?<\/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=\"2024-10-30T16:00:00+01:00\">\n\t\t30 pa\u017adziernika, 2024 4:00 pm\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\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg\" class=\"wp-image-2059 is-cropped\" width=\"2560\" height=\"1704\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-768x511.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1280x852.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-256x170.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1024x682.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1536x1022.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-2048x1363.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/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\">Stawka 8,5% czy 12% \u2013 o co chodzi?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nsa\" class=\"toc__link js-toc-link\">Wyrok NSA \u2013 nowe podej\u015bcie do poj\u0119cia \u201eus\u0142ugi zwi\u0105zane z oprogramowaniem\u201d<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kategorie\" class=\"toc__link js-toc-link\">Dylematy podatnik\u00f3w i brak jasno\u015bci<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ochrona\" class=\"toc__link js-toc-link\">Konsekwencje dla bran\u017cy IT<\/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\">Informatycy, kt\u00f3rzy liczyli na mo\u017cliwo\u015b\u0107 skorzystania z ni\u017cszej, 8,5% stawki rycza\u0142tu, maj\u0105 dzi\u015b mniejsze szanse na jej zastosowanie. Wyrok Naczelnego S\u0105du Administracyjnego (NSA) stanowi, \u017ce wi\u0119kszo\u015b\u0107 us\u0142ug IT, zw\u0142aszcza zwi\u0105zanych z oprogramowaniem, b\u0119dzie podlega\u0107 wy\u017cszej, 12% stawce podatku.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\"><strong>Stawka 8,5% czy 12% \u2013 o co chodzi?<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Dotychczas wielu informatyk\u00f3w mog\u0142o korzysta\u0107 z 8,5% rycza\u0142tu, zw\u0142aszcza je\u015bli ich dzia\u0142alno\u015b\u0107 nie obejmowa\u0142a bezpo\u015bredniego tworzenia czy modyfikowania kodu oprogramowania. Wskaz\u00f3wki zawarte w interpretacjach podatkowych sugerowa\u0142y, \u017ce us\u0142ugi zwi\u0105zane z obs\u0142ug\u0105, konfiguracj\u0105 czy utrzymaniem system\u00f3w mog\u0105 by\u0107 opodatkowane ni\u017csz\u0105 stawk\u0105. Jednak od pocz\u0105tku 2023 r. Krajowa Administracja Skarbowa zmieni\u0142a swoje podej\u015bcie i zacz\u0119\u0142a przypisywa\u0107 us\u0142ugom IT stawk\u0119 12%.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nsa\" class=\"heading h-24\"><strong>Wyrok NSA \u2013 nowe podej\u015bcie do poj\u0119cia \u201eus\u0142ugi zwi\u0105zane z oprogramowaniem\u201d<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Wyrok NSA (sygn. akt II FSK 622\/24) uzna\u0142, \u017ce us\u0142ugi takie jak analizowanie, projektowanie czy utrzymanie system\u00f3w komputerowych powinny by\u0107 opodatkowane stawk\u0105 12%. Fiskus oraz NSA przyj\u0119li szerok\u0105 definicj\u0119 \u201eus\u0142ug zwi\u0105zanych z oprogramowaniem,\u201d obejmuj\u0105c\u0105 nie tylko programowanie, ale tak\u017ce dzia\u0142ania zwi\u0105zane z rozwojem i utrzymaniem system\u00f3w, jak SAP. <\/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\"><strong>Dylematy podatnik\u00f3w i brak jasno\u015bci<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Pomimo wyroku, pozostaje wiele w\u0105tpliwo\u015bci. NSA nie przedstawi\u0142 jednoznacznych kryteri\u00f3w rozr\u00f3\u017cnienia mi\u0119dzy us\u0142ugami podlegaj\u0105cymi 12% a 8,5% stawce. Przedsi\u0119biorcy z bran\u017cy IT nadal maj\u0105 trudno\u015bci z precyzyjnym przypisaniem swoich us\u0142ug do odpowiednich stawek, a wyrok NSA, cho\u0107 niekorzystny dla informatyk\u00f3w, nie wyja\u015bnia wszystkich w\u0105tpliwo\u015bci.<\/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\"><strong>Konsekwencje dla bran\u017cy IT<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Decyzja NSA ogranicza mo\u017cliwo\u015b\u0107 stosowania ni\u017cszej stawki podatku w IT, co mo\u017ce skutkowa\u0107 wzrostem obci\u0105\u017ce\u0144 podatkowych dla wielu informatyk\u00f3w. Po wyroku wielu specjalist\u00f3w IT powinno przeanalizowa\u0107 zakres \u015bwiadczonych us\u0142ug i ewentualnie dostosowa\u0107 si\u0119 do nowych interpretacji fiskusa, kt\u00f3re oznaczaj\u0105 konieczno\u015b\u0107 opodatkowania us\u0142ug stawk\u0105 12%. <\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/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\" 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