{"id":3257,"date":"2025-07-30T10:56:22","date_gmt":"2025-07-30T08:56:22","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3257"},"modified":"2025-08-06T12:06:18","modified_gmt":"2025-08-06T10:06:18","slug":"podatek-u-zrodla-od-uslugi-hostingu","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/07\/30\/podatek-u-zrodla-od-uslugi-hostingu\/","title":{"rendered":"Podatek u \u017ar\u00f3d\u0142a od us\u0142ugi hostingu"},"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\/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><strong><strong><strong>Podatek u \u017ar\u00f3d\u0142a od us\u0142ugi hostingu<\/strong><\/strong><\/strong><\/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=\"2025-07-30T10:56:22+02:00\">\n\t\t30 lipca, 2025 10:56 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\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg\" alt=\"hosting\" class=\"wp-image-3233 is-cropped\" width=\"2560\" height=\"1704\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-768x511.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-1280x852.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-256x170.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-1024x682.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-1536x1022.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/christopher-gower-m_HRfLhgABo-unsplash-2048x1363.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/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=\"#istota\" class=\"toc__link js-toc-link\">Sp\u00f3r o to, czym jest \u201eurz\u0105dzenie przemys\u0142owe\u201d<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wyzwania\" class=\"toc__link js-toc-link\">NSA: hosting to nie u\u017cytkowanie urz\u0105dzenia przemys\u0142owego<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#znaczenie\" class=\"toc__link js-toc-link\">Znaczenie dla firm<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#tryb\" class=\"toc__link js-toc-link\">Podsumowanie<\/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\"><strong>Polskie firmy cz\u0119sto korzystaj\u0105 z us\u0142ug hostingu oferowanych przez zagranicznych dostawc\u00f3w. Czy w takiej sytuacji nale\u017cy pobra\u0107 20-procentowy podatek u \u017ar\u00f3d\u0142a? Do niedawna odpowied\u017a na to pytanie by\u0142a niejednoznaczna. Jednak najnowszy wyrok Naczelnego S\u0105du Administracyjnego (II FSK 1361\/22) rzuca nowe \u015bwiat\u0142o na t\u0119 kwesti\u0119 \u2013 i jest korzystny dla podatnik\u00f3w.<\/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=\"istota\" class=\"heading h-24\"><strong>Sp\u00f3r o to, czym jest \u201eurz\u0105dzenie przemys\u0142owe\u201d<\/strong><\/h2>\n\n\n\n<p>Zgodnie z art. 21 ust. 1 pkt 1 ustawy o CIT, polskie sp\u00f3\u0142ki s\u0105 zobowi\u0105zane do poboru podatku u \u017ar\u00f3d\u0142a od nale\u017cno\u015bci wyp\u0142acanych zagranicznym kontrahentom m.in. z tytu\u0142u u\u017cytkowania urz\u0105dzenia przemys\u0142owego, handlowego lub naukowego. Przepisy nie definiuj\u0105 jednak, czym takie \u201eurz\u0105dzenie przemys\u0142owe\u201d jest, co od lat rodzi\u0142o spory interpretacyjne.<\/p>\n\n\n\n<p>Fiskus prezentowa\u0142 dot\u0105d niekorzystne dla podatnik\u00f3w stanowisko, zgodnie z kt\u00f3rym serwery \u2013 r\u00f3wnie\u017c wirtualne \u2013 nale\u017cy traktowa\u0107 jako urz\u0105dzenia przemys\u0142owe, je\u015bli s\u0105 wykorzystywane w dzia\u0142alno\u015bci gospodarczej. Oznacza\u0142oby to konieczno\u015b\u0107 poboru 20-proc. podatku u \u017ar\u00f3d\u0142a od op\u0142at za hosting, chyba \u017ce zastosowanie znajduje umowa o unikaniu podw\u00f3jnego opodatkowania i odpowiedni certyfikat rezydencji.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wyzwania\" class=\"heading h-24\"><strong>NSA: hosting to nie u\u017cytkowanie urz\u0105dzenia przemys\u0142owego<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size\">W najnowszym orzeczeniu NSA stan\u0105\u0142 po stronie podatnika. Sprawa dotyczy\u0142a sp\u00f3\u0142ki, kt\u00f3ra korzysta\u0142a z us\u0142ug hostingu oferowanych przez podmioty z Niemiec, Belgii i Czech. Hosting obejmowa\u0142 jedynie przechowywanie danych oraz zapewnienie ich bezpiecze\u0144stwa. Sp\u00f3\u0142ka nie mia\u0142a fizycznego ani technicznego dost\u0119pu do serwer\u00f3w, nie wiedzia\u0142a nawet, gdzie si\u0119 one znajduj\u0105, ani nie kontrolowa\u0142a ich dzia\u0142ania.<\/p>\n\n\n\n<p class=\"has-16-font-size\">S\u0105d podkre\u015bli\u0142, \u017ce nie dosz\u0142o do u\u017cytkowania urz\u0105dzenia przemys\u0142owego \u2013 sp\u00f3\u0142ka nie dysponowa\u0142a serwerem, nie serwisowa\u0142a go ani nie mia\u0142a do niego dost\u0119pu. NSA zaznaczy\u0142 r\u00f3wnie\u017c, \u017ce serwer mo\u017ce by\u0107 urz\u0105dzeniem przemys\u0142owym, je\u015bli bierze udzia\u0142 w procesie produkcji, ale w tej konkretnej sprawie nie mia\u0142o to miejsca.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"znaczenie\" class=\"heading h-24\"><strong>Znaczenie dla firm<\/strong><\/h3>\n\n\n\n<p>Je\u015bli nabywana us\u0142uga hostingu ogranicza si\u0119 do przechowywania danych bez fizycznego dost\u0119pu do sprz\u0119tu, ryzyko uznania jej za u\u017cytkowanie \u201eurz\u0105dzenia przemys\u0142owego\u201d jest niskie. <\/p>\n\n\n\n<p>Warto dokumentowa\u0107 brak fizycznego i technicznego w\u0142adztwa nad infrastruktur\u0105 IT \u2013 mo\u017ce to by\u0107 kluczowe w razie kontroli. Nie zmienia to obowi\u0105zku dochowania nale\u017cytej staranno\u015bci oraz posiadania certyfikatu rezydencji podatkowej kontrahenta \u2013 na wypadek, gdyby inne elementy us\u0142ugi podlega\u0142y opodatkowaniu. Nale\u017cy monitorowa\u0107 dalsze orzecznictwo oraz potencjalne zmiany legislacyjne \u2013 NSA sam wskaza\u0142, \u017ce potrzebne jest doprecyzowanie przepis\u00f3w.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"tryb\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p>Wyrok NSA potwierdza, \u017ce op\u0142aty za klasyczne us\u0142ugi hostingu (przechowywanie danych, bez dost\u0119pu do fizycznej infrastruktury) nie powinny podlega\u0107 podatkowi u \u017ar\u00f3d\u0142a w Polsce. Nale\u017cy jednak podkre\u015bli\u0107, \u017ce ka\u017cdy przypadek wymaga indywidualnej analizy \u2013 w szczeg\u00f3lno\u015bci nale\u017cy zwr\u00f3ci\u0107 uwag\u0119, czy serwer nie jest powi\u0105zany z urz\u0105dzeniami bior\u0105cymi udzia\u0142 w procesie produkcyjnym.<\/p>\n\n\n\n<div class=\"cta container\">\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=\"contact-us\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Skontaktuj si\u0119 z nami<\/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\" 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