{"id":3476,"date":"2025-10-31T12:06:06","date_gmt":"2025-10-31T11:06:06","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3476"},"modified":"2025-11-05T12:54:12","modified_gmt":"2025-11-05T11:54:12","slug":"amortyzacja-srodkow-trwalych-o-wartosci-powyzej-10-000-zl","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/10\/31\/amortyzacja-srodkow-trwalych-o-wartosci-powyzej-10-000-zl\/","title":{"rendered":"Amortyzacja \u015brodk\u00f3w trwa\u0142ych o warto\u015bci powy\u017cej 10\u00a0000 z\u0142\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><strong>Amortyzacja \u015brodk\u00f3w trwa\u0142ych o warto\u015bci powy\u017cej 10&nbsp;000 z\u0142<\/strong><\/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=\"2025-10-31T12:06:06+01:00\">\n\t\t31 pa\u017adziernika, 2025 12:06 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\/maria-teneva-xk9htrFBeAw-unsplash-scaled.jpg\" class=\"wp-image-2035 is-cropped\" width=\"2560\" height=\"1706\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-1024x682.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/maria-teneva-xk9htrFBeAw-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=\"#sposoby\" class=\"toc__link js-toc-link\">Sposoby amortyzacji <\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" class=\"toc__link js-toc-link\">Jednorazowa amortyzacja w ramach pomocy de minimis<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nowe\" class=\"toc__link js-toc-link\">Amortyzacja fabrycznie nowych \u015brodk\u00f3w trwa\u0142ych<\/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>\u015arodek trwa\u0142y o przewidywanym okresie ekonomicznej u\u017cyteczno\u015bci d\u0142u\u017cszym ni\u017c rok, kompletny, zdatny do u\u017cytku i przeznaczony na potrzeby jednostki o warto\u015bci powy\u017cej 10&nbsp;000 z\u0142 nale\u017cy wprowadzi\u0107 do ewidencji \u015brodk\u00f3w trwa\u0142ych. Istnieje mo\u017cliwo\u015b\u0107 dokonania jednorazowego odpisu amortyzacyjnego \u015brodka trwa\u0142ego oraz uj\u0119cia wydatku w jednym okresie.<\/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=\"sposoby\" class=\"heading h-24\"><strong>Sposoby amortyzacji<\/strong><\/h2>\n\n\n\n<p class=\"text\">Sposoby jednorazowej amortyzacji \u015brodk\u00f3w trwa\u0142ych o warto\u015bci powy\u017cej 10&nbsp;000 z\u0142 (netto \u2013 dla czynnych podatnik\u00f3w VAT, brutto \u2013 dla podatnik\u00f3w zwolnionych z VAT):<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">Jednorazowa amortyzacja w ramach pomocy de minimis<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Amortyzacja fabrycznie nowych \u015brodk\u00f3w trwa\u0142ych<\/span><\/li>\n<\/ul>\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>Jednorazowa amortyzacja w ramach pomocy de minimis<\/strong><\/h2>\n\n\n\n<p>Pomoc de minimis przeznaczona jest dla os\u00f3b fizycznych jak i dla os\u00f3b prawnych, kt\u00f3re rozpocz\u0119\u0142y w danym roku prowadzenie dzia\u0142alno\u015bci oraz dla ma\u0142ych podatnik\u00f3w.<\/p>\n\n\n\n<p>Ma\u0142y podatnik &#8211; to podatnik, u kt\u00f3rego warto\u015b\u0107 przychodu ze sprzeda\u017cy (wraz z kwot\u0105 nale\u017cnego podatku od towar\u00f3w i us\u0142ug) nie przekroczy\u0142a w poprzednim roku podatkowym wyra\u017conej w z\u0142otych kwoty odpowiadaj\u0105cej r\u00f3wnowarto\u015bci 2&nbsp;000&nbsp;000 euro; przeliczenia kwot wyra\u017conych w euro dokonuje si\u0119 wed\u0142ug \u015bredniego kursu euro og\u0142aszanego przez Narodowy Bank Polski na pierwszy dzie\u0144 roboczy pa\u017adziernika poprzedniego roku podatkowego, w zaokr\u0105gleniu do 1 000 z\u0142 (art. 5a ust 20 ustawy PIT).<\/p>\n\n\n\n<p>Zgodnie z powy\u017csz\u0105 definicj\u0105 ma\u0142ym podatnikiem w roku 2025 jest podatnik, kt\u00f3ry w roku 2024 osi\u0105gn\u0105\u0142 przych\u00f3d ze sprzeda\u017cy wraz z kwot\u0105 nale\u017cnego podatku VAT nie wy\u017cszy ni\u017c 8&nbsp;569&nbsp;000 z\u0142. W roku 2026 ma\u0142ym podatnikiem b\u0119dzie podatnik, kt\u00f3ry w roku 2025 osi\u0105gn\u0105\u0142 przych\u00f3d ze sprzeda\u017cy wraz z kwot\u0105 nale\u017cnego podatku VAT nie wy\u017cszy ni\u017c 8&nbsp;517&nbsp;000 z\u0142.<\/p>\n\n\n\n<p>Nie wszystkie \u015brodki trwa\u0142e mog\u0105 zosta\u0107 zamortyzowane przy zastosowaniu pomocy de minimis. Przepisy podatkowe \u015bci\u015ble okre\u015blaj\u0105 ograniczenia dotycz\u0105ce danych grup \u015brodk\u00f3w trwa\u0142ych, kt\u00f3re mog\u0105 zosta\u0107 obj\u0119te t\u0105 form\u0105 amortyzacji.<\/p>\n\n\n\n<p>Amortyzacja jednorazowa w ramach pomocy de minimis dotyczy \u015brodk\u00f3w trwa\u0142ych zaliczonych do grup 3-8 Klasyfikacji \u015arodk\u00f3w Trwa\u0142ych (K\u015aT):<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 3:<\/strong> kot\u0142y i maszyny energetyczne wykorzystywane w procesach produkcyjnych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 4:<\/strong> maszyny, urz\u0105dzenia i aparaty og\u00f3lnego zastosowania<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 5:<\/strong> maszyny, urz\u0105dzenia i aparaty specjalistyczne dedykowane konkretnym bran\u017com<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 6:<\/strong> urz\u0105dzenia techniczne wspieraj\u0105ce procesy produkcyjne<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 7:<\/strong> \u015brodki transportu, z wy\u0142\u0105czeniem samochod\u00f3w osobowych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>Grupa 8:<\/strong> narz\u0119dzia, przyrz\u0105dy, ruchomo\u015bci i wyposa\u017cenie niesklasyfikowane gdzie indziej<\/span><\/li>\n<\/ul>\n\n\n\n<p>Warto zaznaczy\u0107, \u017ce r\u00f3wnie\u017c warto\u015bci niematerialne i prawne nie podlegaj\u0105 jednorazowej amortyzacji w ramach de minimis.<\/p>\n\n\n\n<p>Amortyzacja w ramach pomocy de minimis podlega r\u00f3wnie\u017c okre\u015blonemu w przepisach podatkowych limitowi kwotowemu, kt\u00f3ry wynosi 50&nbsp;000 euro. W roku 2025 w przeliczeniu na walut\u0119 polsk\u0105 limit wynosi 214&nbsp;000 z\u0142 (kurs NBP dla pierwszego dnia roboczego pa\u017adziernika poprzedniego roku). W roku 2026 limit b\u0119dzie wynosi\u0142 213&nbsp;000 z\u0142.<\/p>\n\n\n\n<p>W sytuacji, gdy limit jednorazowej amortyzacji zostanie przekroczony \u2013 nadwy\u017ck\u0119 nale\u017cy podda\u0107 amortyzacji od nast\u0119pnego roku na zasadach og\u00f3lnych.<\/p>\n\n\n\n<p>Jednorazowa amortyzacja w ramach pomocy de minimis mo\u017ce mie\u0107 zastosowanie nie wcze\u015bniej ni\u017c w miesi\u0105cu, w kt\u00f3rym dany \u015brodek trwa\u0142y zosta\u0142 przyj\u0119ty do u\u017cytkowania, czyli po faktycznym uj\u0119ciu aktywa trwa\u0142ego w dzia\u0142alno\u015bci gospodarczej.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nowe\" class=\"heading h-24\"><strong>Amortyzacja fabrycznie nowych \u015brodk\u00f3w trwa\u0142ych<\/strong><\/h2>\n\n\n\n<p>Polskie prawo podatkowe umo\u017cliwia r\u00f3wnie\u017c preferencyjn\u0105 dla przedsi\u0119biorcy amortyzacj\u0119 fabrycznie nowego sk\u0142adnika maj\u0105tku (nieu\u017cywanego, niezniszczonego, nieeksploatowanego) do wysoko\u015bci limitu w kwocie 100&nbsp;000 z\u0142 oraz przy spe\u0142nieniu jednego z dw\u00f3ch poni\u017cszych warunk\u00f3w:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">warto\u015b\u0107 pocz\u0105tkowa jednego \u015brodka trwa\u0142ego nabytego w roku podatkowym, wynosi co najmniej 10\u00a0000 z\u0142,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">\u0142\u0105czna warto\u015b\u0107 pocz\u0105tkowa co najmniej dw\u00f3ch \u015brodk\u00f3w trwa\u0142ych nabytych w roku podatkowym, wynosi co najmniej 10\u00a0000 z\u0142, a warto\u015b\u0107 pocz\u0105tkowa ka\u017cdego z nich przekracza 3500 z\u0142.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">W przypadku przekroczenia limitu 100&nbsp;000 z\u0142, nadwy\u017cka powinna zosta\u0107 amortyzowana zgodnie z zasadami og\u00f3lnymi w kolejnych latach podatkowych.<br><br>Wspomniany rodzaj jednorazowej amortyzacji dotyczy wy\u0142\u0105cznie fabrycznie nowych \u015brodk\u00f3w trwa\u0142ych, kt\u00f3re zosta\u0142y sklasyfikowane w grupach 3-6 oraz 8 w K\u015aT. Dodatkow\u0105 zalet\u0105 tego rodzaju amortyzacji jest fakt, i\u017c mo\u017cna dokona\u0107 jednorazowej amortyzacji r\u00f3wnie\u017c warto\u015bci niematerialnych i prawnych (w odr\u00f3\u017cnieniu od amortyzacji w ramach pomocy de minimis).<\/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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