{"id":3564,"date":"2026-01-12T13:37:49","date_gmt":"2026-01-12T12:37:49","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3564"},"modified":"2026-01-12T13:37:50","modified_gmt":"2026-01-12T12:37:50","slug":"podatkowe-priorytety-na-poczatku-2026-r","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2026\/01\/12\/podatkowe-priorytety-na-poczatku-2026-r\/","title":{"rendered":"Podatkowe priorytety na pocz\u0105tku 2026 r."},"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>Podatkowe priorytety na pocz\u0105tku 2026 r.<\/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=\"2026-01-12T13:37:49+01:00\">\n\t\t12 stycznia, 2026\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\/tyler-franta-iusJ25iYu1c-unsplash-scaled.jpg\" class=\"wp-image-2600 is-cropped\" width=\"2560\" height=\"1710\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-768x513.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1280x855.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1024x684.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1536x1026.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-2048x1368.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-512x342.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=\"#szczegoly\" class=\"toc__link js-toc-link\">Obowi\u0105zki sprawozdawcze WHT <\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cor\" class=\"toc__link js-toc-link\">Weryfikacja certyfikat\u00f3w rezydencji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dalej\" class=\"toc__link js-toc-link\">Wyb\u00f3r uproszczonych zaliczek na podatek dochodowy\u00a0<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" class=\"toc__link js-toc-link\">Wyb\u00f3r stawek amortyzacyjnych\u00a0<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#lokalne\" class=\"toc__link js-toc-link\">Podatki lokalne<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#VAT\" class=\"toc__link js-toc-link\">Wsp\u00f3\u0142czynnik VAT &#8211; aktualizacja<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Jak mo\u017cemy pom\u00f3c?<\/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>Pocz\u0105tek roku to czas, kiedy warto zwr\u00f3ci\u0107 szczeg\u00f3ln\u0105 uwag\u0119 na kilka istotnych kwestii podatkowych. Przypominamy o kluczowych terminach dotycz\u0105cych: rozlicze\u0144 zwi\u0105zanych z podatkiem u \u017ar\u00f3d\u0142a (WHT), mo\u017cliwo\u015bci wyboru stawek amortyzacyjnych, a tak\u017ce skorzystania z uproszczonych zaliczek na CIT, oraz obowi\u0105zku zap\u0142aty podatk\u00f3w lokalnych.<\/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=\"problem\" class=\"heading h-24\"><strong><strong>WHT, wyb\u00f3r stawek amortyzacyjnych, uproszczone zaliczki CIT, podatki lokalne, aktualizacja wsp\u00f3\u0142czynnika VAT<\/strong><\/strong><\/h2>\n\n\n\n<h2 id=\"szczegoly\" class=\"heading h-24\">Obowi\u0105zki sprawozdawcze WHT&nbsp;<\/h2>\n\n\n\n<p class=\"text\">Pocz\u0105tek roku to moment, w kt\u00f3rym podatnicy musz\u0105 wype\u0142ni\u0107 swoje obowi\u0105zki sprawozdawcze za 2025 rok w zakresie WHT, poniewa\u017c zbli\u017caj\u0105 si\u0119 kluczowe terminy zwi\u0105zane z podatkiem u \u017ar\u00f3d\u0142a (WHT).<\/p>\n\n\n\n<p class=\"text\">Najwcze\u015bniej, bo<strong> do ko\u0144ca stycznia 2026 r.<\/strong>, nale\u017cy z\u0142o\u017cy\u0107 do urz\u0119du skarbowego <strong>CIT-10Z<\/strong> \u2013 deklaracj\u0119 o wysoko\u015bci pobranego podatku.<\/p>\n\n\n\n<p class=\"has-16-font-size\">Kolejne obowi\u0105zki to:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><span class=\"NormalTextRun SCXW65276041 BCX0\"><strong>IFT-1R<\/strong> \u2013 informacja o dochodach nierezydent\u00f3w b\u0119d\u0105cych osobami fizycznymi, sk\u0142adana do urz\u0119du skarbowego <strong>do ko\u0144ca lutego 2026 r<\/strong>., nawet gdy podatek nie zosta\u0142 pobrany<\/span><span data-contrast=\"auto\" xml:lang=\"PL-PL\" lang=\"PL-PL\" class=\"TextRun SCXW65276041 BCX0\" style=\"font-size: 12pt;line-height: 20.85px;font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, sans-serif\">.\u00a0<\/span><\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>IFT-2R<\/strong> \u2013 informacja o dochodach zagranicznych podmiot\u00f3w, sk\u0142adana do urz\u0119du skarbowego <strong>do ko\u0144ca marca 2026 r<\/strong>., nawet gdy podatek nie zosta\u0142 pobrany.<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>IFT-2<\/strong> \u2013 sk\u0142adana na wniosek podatnika w terminie 14 dni od jego z\u0142o\u017cenia do podatnika oraz do urz\u0119du skarbowego.\u00a0\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>WH<\/strong> \u2013 <strong>OSC <\/strong>z\u00a0dniem 31 stycznia 2026 roku up\u0142ywa termin\u00a0z\u0142o\u017cenia tzw. nast\u0119pczego\u00a0o\u015bwiadczenia WH-OSC w\u00a0przypadku p\u0142atnik\u00f3w podatku u\u00a0\u017ar\u00f3d\u0142a (WHT).\u00a0\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<h2 id=\"cor\" class=\"heading h-24\">Weryfikacja certyfikat\u00f3w rezydencji&nbsp;<\/h2>\n\n\n\n<p class=\"text\">Pocz\u0105tek roku to najlepszy czas na sprawdzenie aktualno\u015bci certyfikat\u00f3w rezydencji od zagranicznych kontrahent\u00f3w. Certyfikaty s\u0105 niezb\u0119dne do stosowania preferencyjnych stawek podatkowych lub zwolnie\u0144 wynikaj\u0105cych z um\u00f3w o unikaniu podw\u00f3jnego opodatkowania. Brak wa\u017cnego certyfikatu uniemo\u017cliwi ich zastosowanie. <\/p>\n\n\n\n<p class=\"text\">Pami\u0119taj, \u017ce:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">Certyfikat wa\u017cny jest przez 12 miesi\u0119cy od daty wydania, chyba \u017ce wskazano w nim inny okres.\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">W razie zmiany miejsca rezydencji podatkowej podatnik musi niezw\u0142ocznie dostarczy\u0107 nowy dokument.\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Brak aktualnego certyfikatu mo\u017ce skutkowa\u0107 odpowiedzialno\u015bci\u0105 podatkow\u0105 p\u0142atnika.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Warto ju\u017c teraz dzia\u0142a\u0107 i upewni\u0107 si\u0119, \u017ce posiadane certyfikaty s\u0105 aktualne, aby przygotowa\u0107 prawid\u0142owe deklaracje na czas.&nbsp;<\/p>\n\n\n\n<h2 id=\"dalej\" class=\"heading h-24\">Wyb\u00f3r uproszczonych zaliczek na podatek dochodowy&nbsp;&nbsp;<\/h2>\n\n\n\n<p class=\"text\">Pocz\u0105tek roku to dobry moment na rozwa\u017cenie uproszczonej formy op\u0142acania zaliczek na CIT, zgodnie z art. 25 ust. 6 ustawy o CIT. Zaliczki wynosz\u0105 1\/12 podatku nale\u017cnego wykazanego w zeznaniu CIT-8 z\u0142o\u017conym w poprzednim roku podatkowym, a w przypadku jego braku \u2013 z zeznania sprzed dw\u00f3ch lat. Brak podatku w obu tych okresach wyklucza mo\u017cliwo\u015b\u0107 skorzystania z tej metody.<\/p>\n\n\n\n<p>Podatnik, kt\u00f3ry zdecyduje si\u0119 na stosowanie tej metody, rozpoczyna wp\u0142acanie zaliczek obliczonych wed\u0142ug tej metody. Wyb\u00f3r obowi\u0105zuje przez ca\u0142y rok podatkowy, a zaliczki wp\u0142aca si\u0119 do 20. dnia ka\u017cdego miesi\u0105ca za miesi\u0105c poprzedni. Decyzj\u0119 o wyborze tej metody nale\u017cy warto zatem podj\u0105\u0107 jeszcze przed up\u0142ywem terminu na zap\u0142at\u0119 zaliczki za stycze\u0144 tego roku \u2013 czyli <strong>do 20 lutego 2026 r.<\/strong> &nbsp;<\/p>\n\n\n\n<p class=\"text\">O wyborze uproszczonych zaliczek nale\u017cy poinformowa\u0107 naczelnika urz\u0119du skarbowego w zeznaniu rocznym sk\u0142adanym za dany rok podatkowy (nie trzeba tego robi\u0107 na moment podj\u0119ci decyzji).<\/p>\n\n\n\n<h2 id=\"amortyzacja\" class=\"heading h-24\">Wyb\u00f3r stawek amortyzacyjnych&nbsp;<\/h2>\n\n\n\n<p class=\"text\">Na pocz\u0105tku roku warto rozwa\u017cy\u0107 mo\u017cliwo\u015b\u0107 zmiany stawek amortyzacyjnych dla \u015brodk\u00f3w trwa\u0142ych, zgodnie z art. 16i ust. 5 ustawy o CIT. Stawk\u0119 mo\u017cna obni\u017cy\u0107 od miesi\u0105ca wprowadzenia \u015brodka do ewidencji lub od pierwszego miesi\u0105ca nowego roku podatkowego.<\/p>\n\n\n\n<p>Decyzj\u0119 o zmianie nale\u017cy podj\u0105\u0107 najp\u00f3\u017aniej przed dokonaniem pierwszego odpisu amortyzacyjnego w danym roku. W zale\u017cno\u015bci od przyj\u0119tej cz\u0119stotliwo\u015bci dokonywania odpis\u00f3w amortyzacyjnych, korekta stawki mo\u017ce nast\u0105pi\u0107 pocz\u0105wszy od stycznia danego roku, na koniec pierwszego kwarta\u0142u albo na koniec roku, je\u015bli podatnik nalicza odpisy amortyzacyjne jednorazowo).<\/p>\n\n\n\n<p class=\"text\">Zmniejszenie stawki skutkuje ograniczeniem koszt\u00f3w i zwi\u0119kszeniem podstawy opodatkowania, co mo\u017ce by\u0107 korzystne dla przedsi\u0119biorc\u00f3w ponosz\u0105cych straty. Dzi\u0119ki obni\u017ceniu stawek w latach strat i powrotowi do wy\u017cszych stawek w latach dochodowych, podatnik mo\u017ce efektywniej zarz\u0105dza\u0107 kosztami podatkowymi.<\/p>\n\n\n\n<h2 id=\"lokalne\" class=\"heading h-24\">Podatki lokalne<\/h2>\n\n\n\n<p><strong>Deklaracja DN-1<\/strong> na podatek od nieruchomo\u015bci jest sk\u0142adana <strong>do ko\u0144ca stycznia 2026 roku <\/strong>&nbsp;przez osoby prawne b\u0119d\u0105ce w\u0142a\u015bcicielami nieruchomo\u015bci.<\/p>\n\n\n\n<p>Ponadto, osoby prawne s\u0105 zobowi\u0105zane z\u0142o\u017cy\u0107 deklaracj\u0119 <strong>(DR-1)<\/strong> na podatek rolny oraz podatek le\u015bny <strong>(DL-1)<\/strong> &nbsp;<strong>do 15 stycznia 2026 roku.<\/strong><strong><\/strong>&nbsp;<\/p>\n\n\n\n<h2 id=\"VAT\" class=\"heading h-24\">Wsp\u00f3\u0142czynnik VAT &#8211; aktualizacja<\/h2>\n\n\n\n<p>Po zako\u0144czeniu roku, w kt\u00f3rym podatnikowi przys\u0142ugiwa\u0142o prawo do obni\u017cenia kwoty podatku nale\u017cnego o kwot\u0119 podatku naliczonego jest on obowi\u0105zany dokona\u0107 korekty kwoty podatku odliczonego, dla zako\u0144czonego roku podatkowego (wyliczenia wska\u017anika proporcji wed\u0142ug danych rzeczywistych za&nbsp;rok, kt\u00f3rego korekta VAT naliczonego dotyczy).<\/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>Jak mo\u017cemy pom\u00f3c?<\/strong><\/h2>\n\n\n\n<p>Z przyjemno\u015bci\u0105 wesprzemy Ci\u0119 we wszelkich kwestiach zwi\u0105zanych z omawianymi zagadnieniami, nasz zesp\u00f3\u0142 oferuje wsparcie w zakresie m.in.:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">weryfikacji obowi\u0105zk\u00f3w sprawozdawczych w obszarze WHT oraz pomoc w ich wype\u0142nianiu zgodnie z obowi\u0105zuj\u0105cymi przepisami, w tym w zakresie analizy certyfikat\u00f3w rezydencji,\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">konsultacje w zakresie wyboru uproszczonych zaliczek na podatek dochodowy wraz z ocen\u0105 ich op\u0142acalno\u015bci w perspektywie podatkowej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">analiz\u0119 potencjalnych korzy\u015bci wynikaj\u0105cych ze zmiany metody amortyzacji posiadanych \u015brodk\u00f3w trwa\u0142ych oraz doradztwo w tym zakresie.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Zapraszamy do kontaktu. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.&nbsp;<\/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 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<\/div>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span 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