{"id":3452,"date":"2025-10-30T11:23:06","date_gmt":"2025-10-30T10:23:06","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3452"},"modified":"2025-10-30T11:34:55","modified_gmt":"2025-10-30T10:34:55","slug":"dwoch-nabywcow-na-jednej-fakturze-na-co-zwrocic-uwage","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/10\/30\/dwoch-nabywcow-na-jednej-fakturze-na-co-zwrocic-uwage\/","title":{"rendered":"Dw\u00f3ch nabywc\u00f3w na jednej fakturze \u2013 na co zwr\u00f3ci\u0107 uwag\u0119?\u00a0\u00a0"},"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>Dw\u00f3ch nabywc\u00f3w na jednej fakturze \u2013 na co zwr\u00f3ci\u0107 uwag\u0119?<\/strong><\/strong>&nbsp;<\/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=\"2025-10-30T11:23:06+01:00\">\n\t\t30 pa\u017adziernika, 2025 11:23 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\/10\/sumup-YDe0nOZyLHI-unsplash-scaled.jpg\" alt=\"Dw\u00f3ch nabywc\u00f3w na jednej fakturze \u2013 na co zwr\u00f3ci\u0107 uwag\u0119?\" class=\"wp-image-3455 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/10\/sumup-YDe0nOZyLHI-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=\"#stan\" class=\"toc__link js-toc-link\">Zasady fakturowania <\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nabywcy\" class=\"toc__link js-toc-link\">Wielu nabywc\u00f3w w praktyce<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#audyt\" class=\"toc__link js-toc-link\">Co z odliczeniem VAT?<\/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 is-style-lead\"><strong>Faktura to dokument ksi\u0119gowy potwierdzaj\u0105cy sprzeda\u017c towar\u00f3w lub us\u0142ug, zawieraj\u0105cy szczeg\u00f3\u0142owe dane o transakcji. Przepisy podatkowe zawieraj\u0105 obowi\u0105zek jej wystawienia przez podatnik\u00f3w VAT oraz okre\u015blaj\u0105 szczeg\u00f3\u0142owe zasady jej wystawiania, w tym konieczno\u015b\u0107 zawarcia obowi\u0105zkowych danych (m.in. data, dane sprzedawcy i kupuj\u0105cego, kwoty netto i brutto), wystawienie w dw\u00f3ch egzemplarzach (dla sprzedawcy i kupuj\u0105cego) oraz mo\u017cliwo\u015b\u0107 wystawienia w formie papierowej lub elektronicznej.<\/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=\"stan\" class=\"heading h-24\"><strong>Zasady fakturowania<\/strong><\/h2>\n\n\n\n<p>W my\u015bl przepis\u00f3w ustawy o podatku od towar\u00f3w i us\u0142ug, faktura jest dokumentem, kt\u00f3ry odzwierciedla rzeczywiste zdarzenie gospodarcze. Jednocze\u015bnie musi ona spe\u0142ni\u0107 szereg wymog\u00f3w okre\u015blonych w art. 106e ustawy VAT. Do element\u00f3w faktury wymienionych w ust\u0119pie pierwszym wskazanego artyku\u0142u zaliczamy:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><em>\u201eimiona i nazwiska lub nazwy podatnika i nabywcy towar\u00f3w lub us\u0142ug oraz ich adresy;<\/em>\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><em>numer, za pomoc\u0105 kt\u00f3rego podatnik jest zidentyfikowany na potrzeby podatku (\u2026);<\/em><\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><em>numer, za pomoc\u0105 kt\u00f3rego nabywca towar\u00f3w lub us\u0142ug jest zidentyfikowany na potrzeby podatku lub podatku od warto\u015bci dodanej, pod kt\u00f3rym otrzyma\u0142 on towary lub us\u0142ugi (\u2026).<\/em>&#8222;<\/span><\/li>\n<\/ul>\n\n\n\n<p>Innymi s\u0142owy, faktura musi zosta\u0107 wystawiona w taki spos\u00f3b, aby mo\u017cliwe by\u0142o jednoznaczne zidentyfikowanie stron transakcji gospodarczej. Co do zasady ustawodawca w literalnym brzmieniu przepisu wskazuje nabywc\u0119 w liczbie pojedynczej, natomiast, zgodnie ze stanowiskiem Dyrektora Krajowej Informacji Skarbowej z dnia 18 pa\u017adziernika 2023 roku (0114-KDIP1-3.4012.391.2023.6.JG) <em>brak jest przeszk\u00f3d prawnych i faktycznych do tego, by faktura VAT, dokumentowa\u0142a jednocze\u015bnie sprzeda\u017c dokonan\u0105 na rzecz kilku nabywc\u00f3w, b\u0119d\u0105cych osobami fizycznymi lub prawnymi z odr\u0119bnymi numerami NIP. Oznacza to, \u017ce po stronie kupuj\u0105cego, mog\u0105 wyst\u0105pi\u0107 dwie (lub wi\u0119cej) osoby i <strong>nie ma w tym przypadku znaczenia, \u017ce ustawodawca okre\u015blaj\u0105c zasady wystawiania faktur VAT wymienia strony transakcji, tj. podatnika i nabywc\u0119, jako pojedyncze podmioty<\/strong>.<\/em><\/p>\n\n\n\n<p>Podobne potwierdzenie znajdujemy w interpretacji 0111-KDIB3-1.4012.192.2023.2.AMA z dnia 9 czerwca 2023 roku:<em> To, \u017ce ustawodawca okre\u015blaj\u0105c zasady wystawiania faktur VAT, wymienia strony transakcji jako sprzedawc\u0119 i nabywc\u0119, nale\u017cy pojmowa\u0107 szeroko. Natomiast dane zawarte na fakturze maj\u0105 na celu identyfikacj\u0119 stron transakcji gospodarczej w spos\u00f3b nie budz\u0105cy w\u0105tpliwo\u015bci kim jest sprzedawca i nabywca.<\/em><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nabywcy\" class=\"heading h-24\"><strong>Wielu nabywc\u00f3w w praktyce<\/strong><\/h2>\n\n\n\n<p>W praktyce gospodarczej niejednokrotnie dochodzi do sytuacji, kiedy po stronie nabywcy wyst\u0119puje wi\u0119cej ni\u017c jeden podmiot. Przyk\u0142adem mo\u017ce by\u0107 dokonanie zakupu rzeczy b\u0105d\u017a us\u0142ugi przez ma\u0142\u017conk\u00f3w czy te\u017c wsp\u00f3lnik\u00f3w. Z uwagi na wspomniany na wst\u0119pie wym\u00f3g odzwierciedlenia stanu rzeczywistego, poprawnym rozwi\u0105zaniem w takiej sytuacji jest <strong>wskazanie na fakturze wi\u0119cej ni\u017c jednego nabywc\u0119 \u2013 wszystkie strony transakcji<\/strong>. <\/p>\n\n\n\n<p>W my\u015bli interpretacji 0111-KDIB3-1.4012.192.2023.2.AMA z dnia 9 czerwca 2023 roku:<em> <\/em><\/p>\n\n\n\n<p><em>W przypadku nabycia towaru przez dw\u00f3ch nabywc\u00f3w wpisaniu podlegaj\u0105 te dwa podmioty wyst\u0119puj\u0105ce jako nabywcy danej transakcji. <strong>Wpisanie jednego nabywcy nie tylko nie da\u0142oby si\u0119 uzasadni\u0107, ale stanowi\u0142oby po\u015bwiadczenie nieprawdy<\/strong>. Je\u017celi wi\u0119c podatnik sprzedaje jeden towar kilku nabywcom jednocze\u015bnie, to prawid\u0142owo wystawiona faktura VAT powinna zawiera\u0107 m.in. dok\u0142adne dane identyfikacyjne wszystkich kupuj\u0105cych.<\/em><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"audyt\" class=\"heading h-24\"><strong>Co z odliczeniem VAT?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Zgodnie z art. 106g ust. 1 ustawy o podatku od towar\u00f3w i us\u0142ug, faktury wystawia si\u0119 co najmniej w dw\u00f3ch egzemplarzach, z kt\u00f3rych jeden otrzymuje nabywca, a drugi zachowuje w swojej dokumentacji podatnik dokonuj\u0105cy sprzeda\u017cy. W przypadku, gdy faktura wystawiona jest na wi\u0119cej ni\u017c jednego nabywc\u0119, ka\u017cdy z nich uprawniony jest do otrzymania egzemplarza faktury. Zauwa\u017cy\u0107 jednak nale\u017cy, \u017ce orygina\u0142 otrzymuje tylko jeden z nabywc\u00f3w. Dla pozosta\u0142ych kupuj\u0105cych nie oznacza to jednak utraty prawa do odliczenia VAT naliczonego z faktury. Aby wszyscy nabywcy mieli prawo do odliczenia VAT naliczonego z faktury wystawionej na wi\u0119cej ni\u017c jeden podmiot, faktura ta musi zawiera\u0107 pe\u0142ne dane identyfikacyjne tych nabywc\u00f3w (imiona i nazwiska\/nazwy, adresy, NIP-y).<\/p>\n\n\n\n<p>Prawo do odliczenia przys\u0142uguje ka\u017cdemu z nabywc\u00f3w w zakresie odpowiadaj\u0105cym jego udzia\u0142owi w nabyciu, pod warunkiem, \u017ce:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">s\u0105 oni czynnymi podatnikami VAT, i<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">nabyty towar\/us\u0142uga s\u0142u\u017cy czynno\u015bciom opodatkowanym.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Zatem dla przyk\u0142adu, kiedy czynny podatnik wskazany jako jeden z dw\u00f3ch nabywc\u00f3w na fakturze (imi\u0119, nazwisko, adres, NIP) w proporcji udzia\u0142u w zakupie 50%, dokonuje zakupu towaru s\u0142u\u017c\u0105cego do cel\u00f3w zwi\u0105zanych z jego dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 oraz otrzymuje kopi\u0119 wystawionej faktury (po uzgodnieniu, \u017ce orygina\u0142 otrzymuje drugi z nabywc\u00f3w) \u2013 ma prawo odliczenia podatku VAT naliczonego wskazanego na fakturze w takiej cz\u0119\u015bci, jaki by\u0142 jego udzia\u0142 w zakupie, czyli w tym przypadku 50%.<\/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\">Nasze wsparcie<\/h2>\n\n\n\n<p>Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. 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\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" 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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