{"id":128,"date":"2021-02-25T00:00:00","date_gmt":"2021-02-25T00:00:00","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/2021\/02\/25\/kiedy-powstaje-obowiazek-podatkowy\/"},"modified":"2021-02-25T00:00:00","modified_gmt":"2021-02-25T00:00:00","slug":"kiedy-powstaje-obowiazek-podatkowy","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/kiedy-powstaje-obowiazek-podatkowy\/","title":{"rendered":"Kiedy powstaje obowi\u0105zek podatkowy?"},"content":{"rendered":"<p>W przypadku obowi\u0105zku podatkowego PIT za dat\u0119 jego powstania uznaje si\u0119 dat\u0119 przychodu, czyli dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi albo cz\u0119\u015bciowego wykonania us\u0142ugi, nie p\u00f3\u017aniej jednak ni\u017c dzie\u0144:<\/p>\n<ul>\n<li>wystawienia faktury,<br \/>\nalbo<\/li>\n<li>uregulowania nale\u017cno\u015bci.<\/li>\n<\/ul>\n<p>W przypadku podatku VAT obowi\u0105zek podatkowy powstaje z chwil\u0105 dokonania dostawy towar\u00f3w lub wykonania us\u0142ugi lub otrzymania cz\u0119\u015bci lub ca\u0142o\u015bci zap\u0142aty za towar lub us\u0142ug\u0119.<\/p>\n<p>Faktury nale\u017cy rozlicza\u0107 zgodnie z tym kiedy powsta\u0142 obowi\u0105zek podatkowy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>W przypadku obowi\u0105zku podatkowego PIT za dat\u0119 jego powstania uznaje si\u0119 dat\u0119 przychodu, czyli dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi albo cz\u0119\u015bciowego wykonania us\u0142ugi, nie p\u00f3\u017aniej jednak ni\u017c dzie\u0144: wystawienia faktury, albo uregulowania nale\u017cno\u015bci. W przypadku podatku VAT obowi\u0105zek podatkowy powstaje z chwil\u0105 dokonania dostawy towar\u00f3w lub wykonania us\u0142ugi lub otrzymania cz\u0119\u015bci [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-128","post","type-post","status-publish","format-standard","hentry","category-przychody"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kiedy powstaje obowi\u0105zek podatkowy? - 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\/kiedy-powstaje-obowiazek-podatkowy\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kiedy powstaje obowi\u0105zek podatkowy? - Taxeon baza wiedzy\" \/>\n<meta property=\"og:description\" content=\"W przypadku obowi\u0105zku podatkowego PIT za dat\u0119 jego powstania uznaje si\u0119 dat\u0119 przychodu, czyli dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi albo cz\u0119\u015bciowego wykonania us\u0142ugi, nie p\u00f3\u017aniej jednak ni\u017c dzie\u0144: wystawienia faktury, albo uregulowania nale\u017cno\u015bci. 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