{"id":1201,"date":"2025-11-26T08:45:56","date_gmt":"2025-11-26T08:45:56","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/?p=1201"},"modified":"2025-12-15T09:39:48","modified_gmt":"2025-12-15T09:39:48","slug":"spis-z-natury-na-dzien-31-grudnia-2025","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/","title":{"rendered":"Spis z natury na dzie\u0144 31 grudnia 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Osoba rozliczaj\u0105ca si\u0119 w KPIR powinna sporz\u0105dzi\u0107 spis z natury ko\u0144cowy na ostatni dzie\u0144 danego roku (31 grudnia).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spis z natury powinien zawiera\u0107:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>towary handlowe,<\/li>\n\n\n\n<li>materia\u0142y&nbsp;(surowce) podstawowe i pomocnicze,<\/li>\n\n\n\n<li>p\u00f3\u0142wyroby,<\/li>\n\n\n\n<li>produkcj\u0119 w toku,<\/li>\n\n\n\n<li>wyroby gotowe,<\/li>\n\n\n\n<li>braki (wyroby niespe\u0142niaj\u0105ce wymaga\u0144 technicznych)<\/li>\n\n\n\n<li>odpady.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>W spisie nie uwzgl\u0119dnia si\u0119 \u015brodk\u00f3w trwa\u0142ych, wyposa\u017cenia firmy.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nale\u017cy wpisa\u0107 kwot\u0119 towar\u00f3w:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) osoba zwolniona z VAT \u2013 w cenie zakupu brutto,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) podatnik VAT \u2013 w cenie zakupu netto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>W przypadku dzia\u0142alno\u015bci us\u0142ugowej, w kt\u00f3rej nie ma towar\u00f3w do odsprzeda\u017cy warto\u015b\u0107 spisu z natury wynosi \u201e0\u201d.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Je\u017celi produkty zakupione w 2025 (towary do dalszej odsprzeda\u017cy, materia\u0142y do wykonania us\u0142ug) zosta\u0142y sprzedane na bie\u017c\u0105co konieczne b\u0119dzie przygotowanie spisu z natury z warto\u015bci\u0105 \u201e0\u201d i do\u0142\u0105czenie go do dokumentacji firmy.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ad494be5-67dd-43c9-9718-2f58aed29a5c\" href=\"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2025\/11\/Spis-z-natury-na-dzien-31-zerowy.docx\">Spis z natury 2025 r. &#8211; zerowy (us\u0142ugi)<\/a><a href=\"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2025\/11\/Spis-z-natury-na-dzien-31-zerowy.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ad494be5-67dd-43c9-9718-2f58aed29a5c\">Pobierz<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Wz\u00f3r spisu z natury z wykazaniem warto\u015bci towar\u00f3w.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-689148d0-dbe5-4594-8cc7-c6b4fcb986b9\" href=\"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2025\/11\/Arkusz-spisu-z-natury_2024.docx\">Spis z natury 2025 r. &#8211; towary<\/a><a href=\"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2025\/11\/Arkusz-spisu-z-natury_2024.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-689148d0-dbe5-4594-8cc7-c6b4fcb986b9\">Pobierz<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Wpisy obj\u0119te spisem z natury (wpisy w kol. 10 KPiR) mo\u017cna zweryfikowa\u0107 w ewidencji KPIR \u2013 sekcja RAPORTY w aplikacji Taxeon:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 KPIR do pobrania w pliku pdf.\/excel \u2013 ikona drukarki<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 Ewidencja KPIR podgl\u0105d wpis\u00f3w w poszczeg\u00f3lnych miesi\u0105cach \u2013 klikni\u0119cie na ten raport i zmiana miesi\u0119cy ksi\u0119gowych w lewym g\u00f3rnym rogu<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wype\u0142niony formularz, zapisany w formacie pdf. prosz\u0119 przes\u0142a\u0107 na adres do wysy\u0142ki dokument\u00f3w:&nbsp;<a href=\"mailto:dokumenty@biuro.taxeon.pl\">dokumenty@biuro.taxeon.pl<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Osoba rozliczaj\u0105ca si\u0119 w KPIR powinna sporz\u0105dzi\u0107 spis z natury ko\u0144cowy na ostatni dzie\u0144 danego roku (31 grudnia). Spis z natury powinien zawiera\u0107: W spisie nie uwzgl\u0119dnia si\u0119 \u015brodk\u00f3w trwa\u0142ych, wyposa\u017cenia firmy. Nale\u017cy wpisa\u0107 kwot\u0119 towar\u00f3w: a) osoba zwolniona z VAT \u2013 w cenie zakupu brutto, b) podatnik VAT \u2013 w cenie zakupu netto W [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-1201","post","type-post","status-publish","format-standard","hentry","category-biuro-rachunkowe-taxeon"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy\" \/>\n<meta property=\"og:description\" content=\"Osoba rozliczaj\u0105ca si\u0119 w KPIR powinna sporz\u0105dzi\u0107 spis z natury ko\u0144cowy na ostatni dzie\u0144 danego roku (31 grudnia). Spis z natury powinien zawiera\u0107: W spisie nie uwzgl\u0119dnia si\u0119 \u015brodk\u00f3w trwa\u0142ych, wyposa\u017cenia firmy. Nale\u017cy wpisa\u0107 kwot\u0119 towar\u00f3w: a) osoba zwolniona z VAT \u2013 w cenie zakupu brutto, b) podatnik VAT \u2013 w cenie zakupu netto W [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxeon baza wiedzy\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-26T08:45:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-15T09:39:48+00:00\" \/>\n<meta name=\"author\" content=\"Ewa Wrzosek\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ewa Wrzosek\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/\"},\"author\":{\"name\":\"Ewa Wrzosek\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#\\\/schema\\\/person\\\/1925eaead1a2d21e9b9f62d273491c42\"},\"headline\":\"Spis z natury na dzie\u0144 31 grudnia 2025\",\"datePublished\":\"2025-11-26T08:45:56+00:00\",\"dateModified\":\"2025-12-15T09:39:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/\"},\"wordCount\":257,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#organization\"},\"articleSection\":[\"Biuro rachunkowe Taxeon\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/\",\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/\",\"name\":\"Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#website\"},\"datePublished\":\"2025-11-26T08:45:56+00:00\",\"dateModified\":\"2025-12-15T09:39:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/spis-z-natury-na-dzien-31-grudnia-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Spis z natury na dzie\u0144 31 grudnia 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#website\",\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/\",\"name\":\"Taxeon baza wiedzy\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#organization\",\"name\":\"Taxeon baza wiedzy\",\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/taxeon-white.svg\",\"contentUrl\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/taxeon-white.svg\",\"caption\":\"Taxeon baza wiedzy\"},\"image\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#\\\/schema\\\/person\\\/1925eaead1a2d21e9b9f62d273491c42\",\"name\":\"Ewa Wrzosek\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g\",\"caption\":\"Ewa Wrzosek\"},\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/author\\\/ewrzosek\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/","og_locale":"pl_PL","og_type":"article","og_title":"Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy","og_description":"Osoba rozliczaj\u0105ca si\u0119 w KPIR powinna sporz\u0105dzi\u0107 spis z natury ko\u0144cowy na ostatni dzie\u0144 danego roku (31 grudnia). Spis z natury powinien zawiera\u0107: W spisie nie uwzgl\u0119dnia si\u0119 \u015brodk\u00f3w trwa\u0142ych, wyposa\u017cenia firmy. Nale\u017cy wpisa\u0107 kwot\u0119 towar\u00f3w: a) osoba zwolniona z VAT \u2013 w cenie zakupu brutto, b) podatnik VAT \u2013 w cenie zakupu netto W [&hellip;]","og_url":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/","og_site_name":"Taxeon baza wiedzy","article_published_time":"2025-11-26T08:45:56+00:00","article_modified_time":"2025-12-15T09:39:48+00:00","author":"Ewa Wrzosek","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Ewa Wrzosek","Szacowany czas czytania":"1 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/#article","isPartOf":{"@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/"},"author":{"name":"Ewa Wrzosek","@id":"https:\/\/taxeon.pl\/wiedza\/#\/schema\/person\/1925eaead1a2d21e9b9f62d273491c42"},"headline":"Spis z natury na dzie\u0144 31 grudnia 2025","datePublished":"2025-11-26T08:45:56+00:00","dateModified":"2025-12-15T09:39:48+00:00","mainEntityOfPage":{"@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/"},"wordCount":257,"commentCount":0,"publisher":{"@id":"https:\/\/taxeon.pl\/wiedza\/#organization"},"articleSection":["Biuro rachunkowe Taxeon"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/","url":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/","name":"Spis z natury na dzie\u0144 31 grudnia 2025 - Taxeon baza wiedzy","isPartOf":{"@id":"https:\/\/taxeon.pl\/wiedza\/#website"},"datePublished":"2025-11-26T08:45:56+00:00","dateModified":"2025-12-15T09:39:48+00:00","breadcrumb":{"@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxeon.pl\/wiedza\/spis-z-natury-na-dzien-31-grudnia-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/taxeon.pl\/wiedza\/"},{"@type":"ListItem","position":2,"name":"Spis z natury na dzie\u0144 31 grudnia 2025"}]},{"@type":"WebSite","@id":"https:\/\/taxeon.pl\/wiedza\/#website","url":"https:\/\/taxeon.pl\/wiedza\/","name":"Taxeon baza wiedzy","description":"","publisher":{"@id":"https:\/\/taxeon.pl\/wiedza\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxeon.pl\/wiedza\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/taxeon.pl\/wiedza\/#organization","name":"Taxeon baza wiedzy","url":"https:\/\/taxeon.pl\/wiedza\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/taxeon.pl\/wiedza\/#\/schema\/logo\/image\/","url":"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2024\/02\/taxeon-white.svg","contentUrl":"https:\/\/taxeon.pl\/wiedza\/wp-content\/uploads\/2024\/02\/taxeon-white.svg","caption":"Taxeon baza wiedzy"},"image":{"@id":"https:\/\/taxeon.pl\/wiedza\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/taxeon.pl\/wiedza\/#\/schema\/person\/1925eaead1a2d21e9b9f62d273491c42","name":"Ewa Wrzosek","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/02410459ca451dfe25e47e842ddefe0e22e66cae791e56b7eeefe71d12541584?s=96&d=mm&r=g","caption":"Ewa Wrzosek"},"url":"https:\/\/taxeon.pl\/wiedza\/author\/ewrzosek\/"}]}},"_links":{"self":[{"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/posts\/1201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/comments?post=1201"}],"version-history":[{"count":2,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/posts\/1201\/revisions"}],"predecessor-version":[{"id":1206,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/posts\/1201\/revisions\/1206"}],"wp:attachment":[{"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/media?parent=1201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/categories?post=1201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxeon.pl\/wiedza\/wp-json\/wp\/v2\/tags?post=1201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}