{"id":2626,"date":"2025-02-27T16:00:00","date_gmt":"2025-02-27T15:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2626"},"modified":"2025-04-25T07:29:17","modified_gmt":"2025-04-25T05:29:17","slug":"zmiana-definicji-jednostki-mikro-i-malej","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/27\/zmiana-definicji-jednostki-mikro-i-malej\/","title":{"rendered":"Zmiana definicji jednostki mikro i ma\u0142ej"},"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 mt-48 mb-48\">\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\/alert\/\" class=\"post-term\">Alert<\/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<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Zmiana definicji jednostki <\/strong><br><strong>mikro i ma\u0142ej<\/strong><\/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=\"2025-02-27T16:00:00+01:00\">\n\t\t27 lutego, 2025\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\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-scaled.jpg\" class=\"wp-image-2602 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/recha-oktaviani-h2aDKwigQeA-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=\"#introduction\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#mikro\" class=\"toc__link js-toc-link\">Jednostka mikro<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cor\" class=\"toc__link js-toc-link\">Jednostka ma\u0142a<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dalej\" class=\"toc__link js-toc-link\">Status jednostki mikro lub ma\u0142ej<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" class=\"toc__link js-toc-link\">Uproszczone sprawozdanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Uchwa\u0142a organu zatwierdzaj\u0105cego <\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"introduction\" class=\"text is-style-lead\"><strong>W wyniku nowelizacji ustawy o rachunkowo\u015bci od 1 stycznia 2025 r. obowi\u0105zuj\u0105 nowe definicje jednostki mikro i ma\u0142ej. <\/strong><br><strong>Wraz z towarzysz\u0105cymi im uproszczeniami maj\u0105 one zastosowanie do sprawozda\u0144 sporz\u0105dzanych za rok obrotowy rozpoczynaj\u0105cy si\u0119 <\/strong><br><strong>1 stycznia 2024 r. lub p\u00f3\u017aniej.&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"mikro\" class=\"heading h-24\"><strong><strong>Jednostka mikro<\/strong><\/strong><\/h2>\n\n\n\n<p>Jednostk\u0105 mikro jest ta jednostka, kt\u00f3ra w roku obrotowym, za kt\u00f3ry sporz\u0105dza sprawozdanie finansowe, oraz w roku poprzedzaj\u0105cym ten rok obrotowy <br>(a w przypadku jednostki rozpoczynaj\u0105cej dzia\u0142alno\u015b\u0107 w roku obrotowym, w kt\u00f3rym rozpocz\u0119\u0142a dzia\u0142alno\u015b\u0107) nie przekroczy\u0142a co najmniej dw\u00f3ch z nast\u0119puj\u0105cych trzech wielko\u015bci:<\/p>\n\n\n\n<p>a) 2 000 000 z\u0142 \u2013 w przypadku sumy aktyw\u00f3w bilansu na koniec roku obrotowego,<\/p>\n\n\n\n<p>b) 4 000 000 z\u0142 \u2013 w przypadku przychod\u00f3w netto ze sprzeda\u017cy towar\u00f3w i produkt\u00f3w za rok obrotowy,<\/p>\n\n\n\n<p>c) 10 os\u00f3b \u2013 w przypadku \u015bredniorocznego zatrudnienia w przeliczeniu na pe\u0142ne etaty<\/p>\n\n\n\n<p>\u2013 przy czym jednostka traci status jednostki mikro, je\u017celi w roku obrotowym, za kt\u00f3ry sporz\u0105dza sprawozdanie finansowe, oraz w roku poprzedzaj\u0105cym ten rok obrotowy przekroczy\u0142a co najmniej dwie z trzech tych wielko\u015bci.&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=\"cor\" class=\"heading h-24\"><strong><strong>Jednostka ma\u0142a<\/strong><\/strong>&nbsp;<\/h2>\n\n\n\n<p>Jednostk\u0105 ma\u0142\u0105 jest jednostka nieb\u0119d\u0105c\u0105 jednostk\u0105 mikro, kt\u00f3ra w roku obrotowym, za kt\u00f3ry sporz\u0105dza sprawozdanie finansowe, oraz w roku poprzedzaj\u0105cym ten rok obrotowy (a w przypadku jednostki rozpoczynaj\u0105cej dzia\u0142alno\u015b\u0107 w roku obrotowym, <br>w kt\u00f3rym rozpocz\u0119\u0142a dzia\u0142alno\u015b\u0107) nie przekroczy\u0142a co najmniej dw\u00f3ch z nast\u0119puj\u0105cych trzech wielko\u015bci:<\/p>\n\n\n\n<p>a) 33 000 000 z\u0142 \u2013 w przypadku sumy aktyw\u00f3w bilansu na koniec roku obrotowego,<\/p>\n\n\n\n<p>b) 66 000 000 z\u0142 \u2013 w przypadku przychod\u00f3w netto ze sprzeda\u017cy towar\u00f3w i produkt\u00f3w za rok obrotowy,<\/p>\n\n\n\n<p>c) 50 os\u00f3b \u2013 w przypadku \u015bredniorocznego zatrudnienia w przeliczeniu na pe\u0142ne etaty<\/p>\n\n\n\n<p>\u2013 przy czym jednostka traci status jednostki ma\u0142ej, je\u017celi w roku obrotowym, za kt\u00f3ry sporz\u0105dza sprawozdanie finansowe, oraz w roku poprzedzaj\u0105cym ten rok obrotowy przekroczy\u0142a co najmniej dwie z trzech tych wielko\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=\"dalej\" class=\"heading h-24\"><strong>Status jednostki mikro lub ma\u0142ej<\/strong>&nbsp;&nbsp;<\/h2>\n\n\n\n<p>Wa\u017cne jest, \u017ce przed nowelizacj\u0105 ustawy o&nbsp;rachunkowo\u015bci&nbsp;o tym, czy jednostka by\u0142a jednostk\u0105 mikro\/ma\u0142\u0105, decydowa\u0142 fakt, czy organ zatwierdzaj\u0105cy podj\u0105\u0142 decyzj\u0119 o sporz\u0105dzaniu kt\u00f3regokolwiek elementu sprawozdania wed\u0142ug za\u0142\u0105cznika nr 4 lub za\u0142\u0105cznika nr 5. Dla cz\u0119\u015bci uproszcze\u0144 w zakresie ujmowania i wyceny by\u0142 to warunek ich zastosowania, dla innych \u2013 analizowano tylko, czy jednostka spe\u0142nia definicj\u0119. Powodowa\u0142o to wiele problem\u00f3w interpretacyjnych.<\/p>\n\n\n\n<p>Po nowelizacji decyzja organu <strong>nie b\u0119dzie mia\u0142a znaczenia<\/strong>. Status jednostki mikro lub ma\u0142ej b\u0119d\u0105 uzyskiwa\u0142y jednostki automatycznie, je\u015bli spe\u0142ni\u0105 progi wskazane <br>w definicji ustawowej. Kryteria uznania jednostki za jednostk\u0119 mikro lub ma\u0142\u0105 s\u0105 takie same dla wszystkich typ\u00f3w jednostek. Istotne jest, \u017ce aby utrzyma\u0107 status jednostki mikro\/ma\u0142ej, konieczne b\u0119dzie nieprzekraczanie prog\u00f3w wielko\u015bciowych przez kolejne dwa lata. Oznacza to, i\u017c status jednostki mikro\/ma\u0142ej mog\u0105cej stosowa\u0107 uproszczenia jest stabilniejszy ni\u017c przy poprzednim stanie prawnym.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"amortyzacja\" class=\"heading h-24\"><strong>Uproszczone sprawozdanie<\/strong><\/h2>\n\n\n\n<p class=\"text\">Po nowelizacji ustawy o rachunkowo\u015bci jednostka mikro i ma\u0142a sporz\u0105dzaj\u0105 sprawozdanie sk\u0142adaj\u0105ce si\u0119 z trzech element\u00f3w:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">bilansu,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rachunku zysk\u00f3w i strat,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">informacji dodatkowej.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Zasadniczo jednostki mikro i ma\u0142e zwolnione s\u0105 z przygotowywania rachunku przep\u0142yw\u00f3w pieni\u0119\u017cnych i zestawiania zmian w kapitale w\u0142asnym. Aby zastosowa\u0107 powy\u017csze zwolnienie nie jest potrzebna \u017cadna uchwa\u0142a organu zatwierdzaj\u0105cego.<\/p>\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\"><strong>Uchwa\u0142a organu zatwierdzaj\u0105cego<\/strong><\/h2>\n\n\n\n<p>Zgodnie z znowelizowan\u0105 ustaw\u0105, aby jednostka mog\u0142a sporz\u0105dzi\u0107 sprawozdanie uproszczone konieczne jest przyj\u0119cie przez organ zatwierdzaj\u0105cy postanowienia lub uchwa\u0142y, w kt\u00f3rych wprost b\u0119d\u0105 wskazane przepisy okre\u015blaj\u0105ce zakres tego uproszczenia:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">art. 46 ust. 5 pkt 4, art. 47 ust. 4 pkt 4 lub art. 48 ust. 3 lub o skorzystaniu ze zwolnienia ze sporz\u0105dzenia sprawozdania z dzia\u0142alno\u015bci zgodnie z art. 49 ust. 4 \u2013 w przypadku jednostki mikro,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">art. 46 ust. 5 pkt 5, art. 47 ust. 4 pkt 5 lub art. 48 ust. 4 lub o skorzystaniu ze zwolnienia ze sporz\u0105dzenia sprawozdania z dzia\u0142alno\u015bci zgodnie z art. 49 ust. 5 \u2013 w przypadku jednostki ma\u0142ej.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p>Je\u015bli stosowna uchwa\u0142a zosta\u0142a podj\u0119ta na podstawie poprzednich przepis\u00f3w, <br>to zachowuje ona swoj\u0105 wa\u017cno\u015b\u0107.<\/p>\n\n\n\n<div class=\"cta container\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/wp-content\/uploads\/2024\/01\/Projekt-bez-nazwy-9.png\" class=\"cta__background image wp-image-1286\" width=\"700\" height=\"250\"\/>\n\n\n\n<p id=\"\" class=\"cta__text text\">Making business easier. <\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"\/pl\/services\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Us\u0142ugi<\/span><span class=\"button__icon\"><svg 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