{"id":3503,"date":"2021-03-17T15:12:47","date_gmt":"2021-03-17T14:12:47","guid":{"rendered":"https:\/\/cospot.pl\/blog\/%d1%87%d0%be%d0%bc%d1%83-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-%d1%82%d0%b0-%d1%81%d0%bf%d1%96%d0%b2%d1%80%d0%be%d0%b1%d1%96%d1%82%d0%bd%d0%b8%d0%ba%d1%83-%d0%b2%d0%b8%d0%b3%d1%96%d0%b4\/"},"modified":"2021-03-17T15:12:47","modified_gmt":"2021-03-17T14:12:47","slug":"%d1%87%d0%be%d0%bc%d1%83-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-%d1%82%d0%b0-%d1%81%d0%bf%d1%96%d0%b2%d1%80%d0%be%d0%b1%d1%96%d1%82%d0%bd%d0%b8%d0%ba%d1%83-%d0%b2%d0%b8%d0%b3%d1%96%d0%b4","status":"publish","type":"post","link":"https:\/\/cospot.pl\/uk\/blog\/%d1%87%d0%be%d0%bc%d1%83-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-%d1%82%d0%b0-%d1%81%d0%bf%d1%96%d0%b2%d1%80%d0%be%d0%b1%d1%96%d1%82%d0%bd%d0%b8%d0%ba%d1%83-%d0%b2%d0%b8%d0%b3%d1%96%d0%b4\/","title":{"rendered":"\u0427\u043e\u043c\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0443 \u0432\u0438\u0433\u0456\u0434\u043d\u043e, \u0430\u0431\u0438 \u0441\u0430\u043c\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043e\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u043b\u0430 \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u043e \u0430\u0431\u043e \u043e\u0444\u0456\u0441?"},"content":{"rendered":"

\u041f\u0440\u0438\u0432\u0430\u0442\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 \u043d\u0435\u0441\u0443\u0442\u044c \u0432\u0438\u0449\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0438 \u0447\u0435\u0440\u0435\u0437 \u043f\u043e\u0434\u0430\u0442\u043e\u043a VAT, \u044f\u043a\u0438\u0439 \u0432\u043e\u043d\u0438 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0447\u0438 \u0441\u043f\u0438\u0441\u0430\u0442\u0438. \u0414\u043e \u0442\u043e\u0433\u043e \u0436 \u0457\u0445\u043d\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u00ab\u043d\u0430 \u0440\u0443\u043a\u0438\u00bb (\u043d\u0435\u0442\u0442\u043e) \u0441\u0443\u0442\u0442\u0454\u0432\u043e \u043e\u0431\u0442\u044f\u0436\u0435\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438, \u0432\u043d\u0435\u0441\u043a\u0430\u043c\u0438 \u043d\u0430 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u043e\u0449\u043e. \u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0437\u0430\u043a\u0443\u043f\u043e\u0432\u0443\u044e\u0447\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0435 \u0434\u043b\u044f \u0440\u043e\u0431\u043e\u0442\u0438 \u043d\u0430\u043f\u0440\u044f\u043c\u0443, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432\u0456\u0434\u0447\u0443\u0442\u043d\u043e \u043c\u0435\u043d\u0448\u0435, \u043d\u0456\u0436 \u043e\u0447\u0456\u043a\u0443\u044e\u0447\u0438, \u0449\u043e \u0442\u0456 \u0441\u0430\u043c\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u043f\u043e\u043a\u0440\u0438\u0432\u0430\u0442\u0438\u043c\u0435 \u0437 \u0432\u043b\u0430\u0441\u043d\u043e\u0457 \u043a\u0438\u0448\u0435\u043d\u0456. \u042f\u043a\u0430 \u0440\u0435\u0430\u043b\u044c\u043d\u0430 \u0440\u0456\u0437\u043d\u0438\u0446\u044f \u0432 \u0441\u0443\u043c\u0430\u0445 \u0456 \u0447\u0438 \u0454 \u0432\u043e\u043d\u0430 \u0441\u0443\u0442\u0442\u0454\u0432\u043e\u044e? <\/p>\n

\u0420\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u0456 \u043d\u0435\u0440\u0456\u0434\u043a\u043e \u0445\u043e\u0447\u0443\u0442\u044c, \u0430\u0431\u0438 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a \u0443\u0441\u0432\u0456\u0434\u043e\u043c\u043b\u044e\u0432\u0430\u0432 \u0440\u0435\u0430\u043b\u044c\u043d\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0440\u0435\u0447\u0435\u0439. \u0422\u043e\u043c\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0456\u043d\u043e\u0434\u0456 \u0432\u043e\u043b\u0456\u0454 \u043f\u0456\u0434\u0432\u0438\u0449\u0438\u0442\u0438 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0443 \u043f\u043b\u0430\u0442\u0443, \u0430\u043b\u0435 \u043e\u0447\u0456\u043a\u0443\u0454, \u0449\u043e \u043e\u043f\u043b\u0430\u0442\u0430 \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u043c\u0456\u0441\u0446\u044f \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u043e\u043c \u0441\u0430\u043c\u043e\u0441\u0442\u0456\u0439\u043d\u043e \u0437 \u0439\u043e\u0433\u043e \u0437\u0430\u0440\u043e\u0431\u043b\u0435\u043d\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432. \u041f\u0440\u043e\u0442\u0435 \u043f\u0440\u043e\u0441\u0442\u0430 \u043c\u0430\u0442\u0435\u043c\u0430\u0442\u0438\u043a\u0430 \u0442\u0430 \u0431\u0430\u0437\u043e\u0432\u0456 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043e\u0432\u043e\u0434\u044f\u0442\u044c: \u0446\u0435 \u043d\u0435\u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043e \u0434\u043e\u0440\u043e\u0433\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u044f, \u0432\u0456\u0434 \u044f\u043a\u043e\u0457 \u0432\u0438\u0433\u0440\u0430\u0454 \u043b\u0438\u0448\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u0441\u043b\u0443\u0436\u0431\u0430. <\/p>\n

\u041d\u0430 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0456 \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442\u0430 \u0432 \u043a\u043e\u0432\u043e\u0440\u043a\u0456\u043d\u0433\u0443 \u0443 \u0411\u0435\u0440\u0435\u0437\u0435\u043d\u0456 2021, \u043a\u043e\u0442\u0440\u0438\u0439 \u043a\u043e\u0448\u0442\u0443\u0454 440 PLN \u043d\u0435\u0442\u0442\u043e \u0432 Co:spot<\/a><\/p>\n

 <\/p>\n

\u041a\u043e\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043a\u0443\u043f\u0443\u0454 \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442 \u043d\u0430\u043f\u0440\u044f\u043c\u0443: \u0440\u0435\u0430\u043b\u044c\u043d\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u044f\u0442\u044c 356,40 PLN, \u0430 \u043d\u0435 440 PLN <\/h2>\n

\u0425\u043e\u0447\u0435\u0448 \u043f\u043e\u0431\u0430\u0447\u0438\u0442\u0438, \u044f\u043a \u043c\u0438 \u0440\u043e\u0431\u0438\u043c\u043e \u0446\u0435 \u0432 Co:spot? \u041d\u0430\u043f\u0438\u0448\u0438<\/a> \u0442\u0430 \u043f\u0440\u0438\u0454\u0434\u043d\u0443\u0439\u0441\u044f \u0434\u043e \u043d\u0430\u0448\u043e\u0457 \u0421\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0438.
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0441\u043f\u043b\u0430\u0447\u0443\u0454 \u0437\u0430 \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442 440 PLN + VAT. \u041a\u0443\u043f\u0456\u0432\u043b\u044f \u043e\u0444\u0456\u0441\u043d\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0454 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (koszt uzyskania przychod\u00f3w), \u0430 \u043e\u0442\u0436\u0435, \u0437\u043c\u0435\u043d\u0448\u0443\u0454 \u0431\u0430\u0437\u0443 CIT. \u042f\u043a\u0449\u043e \u0431\u0440\u0430\u0442\u0438 \u0434\u043e \u0443\u0432\u0430\u0433\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e (Sp. z o.o.), \u0446\u0435 \u043c\u0456\u043d\u0443\u0441 19% \u043f\u043e\u0434\u0430\u0442\u043a\u0443*. <\/p>\n

\u0420\u0435\u0430\u043b\u044c\u043d\u0430 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442\u0430 \u0432 Co:spot \u0434\u043b\u044f \u0444\u0456\u0440\u043c\u0438 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u00ab\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0449\u0438\u0442\u0430\u00bb,<\/p>\n

\u0429\u043e\u0431 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u0441\u0430\u043c\u043e\u0441\u0442\u0456\u0439\u043d\u043e \u043f\u0440\u0438\u0434\u0431\u0430\u0432 \u0442\u043e\u0439 \u0441\u0430\u043c\u0438\u0439 \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442, \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0437\u0440\u043e\u0441\u0442\u0430\u044e\u0442\u044c \u0434\u043e 745 PLN<\/strong><\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

\u041a\u043e\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u0430\u0454 \u043f\u0440\u044f\u043c\u0443 \u043e\u043f\u043b\u0430\u0442\u0443 \u043d\u0430 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0430 \u0437\u0430 Co:spot<\/a>, \u043b\u0430\u043d\u0446\u044e\u0436\u043e\u043a \u0432\u0438\u0442\u0440\u0430\u0442 \u0432\u0438\u0433\u043b\u044f\u0434\u0430\u0454 \u0442\u0430\u043a:<\/p>\n

440,00 PLN (\u0446\u0456\u043d\u0430 \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u0430) + 101,20 PLN (VAT, \u044f\u043a\u0438\u0439 \u0456\u0434\u0435 \u0434\u043e \u0444\u0456\u0441\u043a\u0443) = 541,20 PLN \u0431\u0440\u0443\u0442\u0442\u043e<\/p>\n

(\u0427\u043e\u043c\u0443 \u0446\u0435 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0430 \u043d\u0435 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0430 \u0437\u0430\u0431\u0430\u0433\u0430\u043d\u043a\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430? \u0422\u043e\u043c\u0443 \u0449\u043e \u0444\u0430\u0445\u0456\u0432\u0435\u0446\u044c \u043e\u0431\u0438\u0440\u0430\u0454 Co<\/a>:spot <\/a>\u044f\u043a \u043f\u043e\u0432\u043d\u043e\u0446\u0456\u043d\u043d\u0435 \u0440\u043e\u0431\u043e\u0447\u0435 \u0437\u043d\u0430\u0440\u044f\u0434\u0434\u044f, \u0430\u0431\u0438 \u0431\u0443\u0442\u0438 \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438\u0432\u043d\u0438\u043c \u0456 \u043f\u0440\u0438\u043d\u043e\u0441\u0438\u0442\u0438 \u0431\u0456\u043b\u044c\u0448\u0435 \u043a\u043e\u0440\u0438\u0441\u0442\u0456 \u0431\u0456\u0437\u043d\u0435\u0441\u0443. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e, \u0449\u043e\u0431 \u0446\u0435 \u0431\u0443\u043b\u043e \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043c\u0430\u043b\u0430 \u0431 \u043f\u0456\u0434\u0432\u0438\u0449\u0438\u0442\u0438 \u0439\u043e\u043c\u0443 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0443 \u043f\u043b\u0430\u0442\u0443 \u043d\u0430 \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0443 \u0446\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442). <\/p>\n

\u0429\u043e\u0431 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u043e\u0442\u0440\u0438\u043c\u0430\u0432 541,20 PLN, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043f\u043e\u0432\u0438\u043d\u043d\u0430 \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u0432\u043d\u0435\u0441\u043a\u0438 ZUS \u0442\u0430 \u0456\u043d\u0448\u0456 \u043e\u0431\u043e\u0432’\u044f\u0437\u043a\u043e\u0432\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456 \u0440\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u044f. \u0414\u043b\u044f \u0446\u0456\u0454\u0457 \u0441\u0443\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043d\u0430 \u0444\u043e\u043d\u0434 \u043e\u043f\u043b\u0430\u0442\u0438 \u043f\u0440\u0430\u0446\u0456 \u0441\u043a\u043b\u0430\u0434\u0435 \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u043d\u043e 380 PLN, \u0449\u043e \u0434\u0430\u0454 \u0441\u0443\u043a\u0443\u043f\u043d\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u0431\u043b\u0438\u0437\u044c\u043a\u043e 920 PLN. <\/p>\n

\u0417 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0442\u043e\u0433\u043e, \u0449\u043e \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0443 \u043f\u0440\u0430\u0446\u0456 \u0442\u0430\u043a\u043e\u0436 \u0437\u043c\u0435\u043d\u0448\u0443\u044e\u0442\u044c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u0444\u0456\u0440\u043c\u0438 (\u043f\u0440\u0438\u0431\u043b\u0438\u0437\u043d\u043e 20%, \u0430\u0431\u043e 184 PLN), \u0440\u0435\u0430\u043b\u044c\u043d\u0435 \u043f\u0456\u0434\u0441\u0443\u043c\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043d\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044e \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0438\u043c\u0435 745 PLN.<\/p>\n

\u0417\u043d\u0430\u044e\u0447\u0438 \u0446\u0456 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0438, \u043e\u0431\u0438\u0434\u0432\u0456 \u0441\u0442\u043e\u0440\u043e\u043d\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0431\u0456\u043b\u044c\u0448\u0443 \u0432\u0438\u0433\u043e\u0434\u0443 \u0442\u0430 \u0437\u0430\u0434\u043e\u0432\u043e\u043b\u0435\u043d\u043d\u044f \u0432\u0456\u0434 \u0432\u0438\u043d\u0430\u0433\u043e\u0440\u043e\u0434\u0438 \u2013 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0442\u043e\u0433\u043e, \u0445\u0442\u043e \u0454 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u043e\u043c \u0437\u0430 \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u043e \u0432 CoSpot.<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

\u0426\u0456 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0438 \u043d\u0430\u043e\u0447\u043d\u043e \u0434\u043e\u0432\u043e\u0434\u044f\u0442\u044c: \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u0430\u0442\u0438 \u043e\u043f\u043b\u0430\u0442\u0443 \u043f\u0440\u043e\u0441\u0442\u043e\u0440\u0443 Co:spot<\/a> \u043d\u0430 \u043f\u043b\u0435\u0447\u0456 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0430 \u0430\u0431\u0441\u043e\u043b\u044e\u0442\u043d\u043e \u043d\u0435\u0440\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e. \u0412\u0456\u0434 \u0442\u0430\u043a\u043e\u0457 \u0441\u0445\u0435\u043c\u0438 \u0432\u0438\u0433\u0440\u0430\u0454 \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u0444\u0456\u0441\u043a. <\/p>\n

\u041e\u043f\u043b\u0430\u0447\u0443\u044e\u0447\u0438 \u0441\u0435\u0440\u0432\u0456\u0441\u043d\u0438\u0439 \u043e\u0444\u0456\u0441 \u0430\u0431\u043e \u0440\u043e\u0431\u043e\u0447\u0435 \u043c\u0456\u0441\u0446\u0435 \u043d\u0430\u043f\u0440\u044f\u043c\u0443, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0437\u0430\u043e\u0449\u0430\u0434\u0436\u0443\u0454 \u043f\u043e\u043d\u0430\u0434 50%, \u043d\u0456\u0436 \u044f\u043a\u0431\u0438 \u0432\u0438\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u043b\u0430 \u0442\u0443 \u0441\u0430\u043c\u0443 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u044e \u0447\u0435\u0440\u0435\u0437 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443. \u0414\u043b\u044f \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430 \u0446\u0456\u043d\u043d\u0456\u0441\u0442\u044c \u0442\u0430\u043a\u043e\u0433\u043e \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u043c\u0456\u0441\u0446\u044f \u0432\u0434\u0432\u0456\u0447\u0456 \u0432\u0438\u0449\u0430 \u0437\u0430 \u0440\u0435\u0430\u043b\u044c\u043d\u0443 \u0441\u0443\u043c\u0443, \u044f\u043a\u0443 \u0432\u0438\u0442\u0440\u0430\u0447\u0430\u0454 \u0444\u0456\u0440\u043c\u0430. <\/p>\n

\u0410\u0431\u043e<\/p>\n

\u0417\u043c\u0435\u043d\u0448\u0438\u0432\u0448\u0438 \u0432\u0438\u043f\u043b\u0430\u0442\u0443 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0443 \u043b\u0438\u0448\u0435 \u043d\u0430 ~260 PLN \u043d\u0435\u0442\u0442\u043e, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043c\u043e\u0436\u0435 \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u043f\u0440\u043e\u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u0442\u0438 \u0439\u043e\u0433\u043e \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442 \u0443 Co:spot, \u0437\u0430 \u044f\u043a\u0438\u0439 \u0441\u0430\u043c \u0432\u0456\u043d \u0432\u0456\u0434\u0434\u0430\u0432 \u0431\u0438 541 PLN \u0431\u0440\u0443\u0442\u0442\u043e \u0437\u0456 \u0441\u0432\u043e\u0454\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438. \u0423 \u0442\u0430\u043a\u0438\u0439 \u0441\u043f\u043e\u0441\u0456\u0431 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u0437\u0430\u043e\u0449\u0430\u0434\u0436\u0443\u0454 280 PLN \u0447\u0438\u0441\u0442\u0438\u043c\u0438 \u043a\u043e\u0448\u0442\u0430\u043c\u0438**. <\/p>\n

\u041a\u0443\u043f\u0456\u0432\u043b\u044f \u043e\u0444\u0456\u0441\u0443 \u0430\u0431\u043e \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e \u0437\u0430\u043c\u0456\u0441\u0442\u044c \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0430 \u0440\u0456\u0432\u043d\u043e\u0441\u0438\u043b\u044c\u043d\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0456 \u043f\u0440\u0435\u043c\u0456\u0457, \u044f\u043a\u0430 \u043a\u043e\u0448\u0442\u0443\u0432\u0430\u043b\u0430 \u0431 \u0440\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u044e \u043c\u0430\u0439\u0436\u0435 380 PLN \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u2013 \u0456 \u0434\u043b\u044f \u0446\u044c\u043e\u0433\u043e \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e \u043b\u0438\u0448\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043e\u0444\u043e\u0440\u043c\u0438\u0442\u0438 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430. <\/p>\n

\u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0434\u043b\u044f \u0456\u043d\u0448\u0438\u0445 \u0440\u043e\u0431\u043e\u0447\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432<\/h3>\n

\u0426\u0435\u0439 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u0438\u0439 \u043d\u0435 \u043b\u0438\u0448\u0435 \u0434\u043b\u044f \u043f\u0440\u043e\u0441\u0442\u043e\u0440\u0456\u0432 Co:spot. \u0410\u043d\u0430\u043b\u043e\u0433\u0456\u0447\u043d\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u043b\u043e\u0433\u0456\u043a\u0430 \u0434\u0456\u0454 \u0434\u043b\u044f \u0431\u0443\u0434\u044c-\u044f\u043a\u0438\u0445 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0438\u0445 \u043f\u043e\u0442\u0440\u0435\u0431 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0430: \u043e\u0440\u0435\u043d\u0434\u0438 \u043f\u0430\u0440\u043a\u0456\u043d\u0433\u0443 \u0431\u0456\u043b\u044f \u043e\u0444\u0456\u0441\u0443, \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u043d\u043e\u0443\u0442\u0431\u0443\u043a\u0430 \u0430\u0431\u043e \u0441\u043c\u0430\u0440\u0442\u0444\u043e\u043d\u0430. <\/p>\n

\u041f\u0440\u0438\u043c\u0456\u0442\u043a\u0438:<\/p>\n

* \u0423 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0443 \u0441\u0442\u0430\u0432\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a (CIT 19%). \u0417\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0444\u043e\u0440\u043c\u0438 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0431\u043e\u0440\u043e\u0442\u0443 \u0441\u0442\u0430\u0432\u043a\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u0442\u0438\u0441\u044f (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0434\u043b\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u0437\u0456 \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c \u00ab\u043c\u0430\u043b\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u00bb \u0437 \u0440\u0456\u0447\u043d\u0438\u043c \u0432\u0438\u0442\u043e\u0440\u0433\u043e\u043c \u0434\u043e 2 \u043c\u043b\u043d \u0454\u0432\u0440\u043e \u0430\u0431\u043e \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0456\u0432 \u0443 \u043f\u0435\u0440\u0448\u0438\u0439 \u0440\u0456\u043a \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u0442\u0430\u0432\u043a\u0430 CIT \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c \u043b\u0438\u0448\u0435 9%). \u0414\u043b\u044f \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431-\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0456\u0432 \u043d\u0430\u0439\u043f\u043e\u0448\u0438\u0440\u0435\u043d\u0456\u0448\u0438\u043c\u0438 \u0454 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0448\u043a\u0430\u043b\u0430 (17% \u0434\u043e 85 528 PLN \u0442\u0430 32% \u043d\u0430 \u043d\u0430\u0434\u043b\u0438\u0448\u043e\u043a) \u0430\u0431\u043e \u043b\u0456\u043d\u0456\u0439\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a (19% \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0441\u0443\u043c\u0438 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443). <\/p>\n

\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u044f \u0432\u0438\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0430 \u044f\u043a: \u043f\u043e\u0432\u043d\u0430 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442\u0430 \u0431\u0440\u0443\u0442\u0442\u043e \u043c\u0456\u043d\u0443\u0441 \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u043d\u0435\u0442\u0442\u043e (440 \u00d7 1,23 – 260)<\/p>\n

\u0414\u0436\u0435\u0440\u0435\u043b\u0430:<\/p>\n

https:\/\/www.podatki.gov.pl\/cit\/<\/p>\n

https:\/\/www.podatki.gov.pl\/cit\/nizszy-cit\/<\/p>\n","protected":false},"excerpt":{"rendered":"

\u041f\u0440\u0438\u0432\u0430\u0442\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 \u043d\u0435\u0441\u0443\u0442\u044c \u0432\u0438\u0449\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0438 \u0447\u0435\u0440\u0435\u0437 \u043f\u043e\u0434\u0430\u0442\u043e\u043a VAT, \u044f\u043a\u0438\u0439 \u0432\u043e\u043d\u0438 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0447\u0438 \u0441\u043f\u0438\u0441\u0430\u0442\u0438. \u0414\u043e \u0442\u043e\u0433\u043e \u0436 \u0457\u0445\u043d\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u00ab\u043d\u0430 \u0440\u0443\u043a\u0438\u00bb (\u043d\u0435\u0442\u0442\u043e) \u0441\u0443\u0442\u0442\u0454\u0432\u043e \u043e\u0431\u0442\u044f\u0436\u0435\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438, \u0432\u043d\u0435\u0441\u043a\u0430\u043c\u0438 \u043d\u0430 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u043e\u0449\u043e. \u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0437\u0430\u043a\u0443\u043f\u043e\u0432\u0443\u044e\u0447\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0435 \u0434\u043b\u044f \u0440\u043e\u0431\u043e\u0442\u0438 \u043d\u0430\u043f\u0440\u044f\u043c\u0443, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432\u0456\u0434\u0447\u0443\u0442\u043d\u043e \u043c\u0435\u043d\u0448\u0435, \u043d\u0456\u0436 \u043e\u0447\u0456\u043a\u0443\u044e\u0447\u0438, \u0449\u043e \u0442\u0456 \u0441\u0430\u043c\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438… <\/p>\n","protected":false},"author":1,"featured_media":3502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[56],"tags":[],"class_list":["post-3503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-56"],"acf":[],"yoast_head":"\n\u0427\u043e\u043c\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0443 \u0432\u0438\u0433\u0456\u0434\u043d\u043e, \u0430\u0431\u0438 \u0441\u0430\u043c\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043e\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u043b\u0430 \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u043e \u0430\u0431\u043e \u043e\u0444\u0456\u0441? - CoSpot<\/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:\/\/cospot.pl\/uk\/blog\/%d1%87%d0%be%d0%bc%d1%83-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-%d1%82%d0%b0-%d1%81%d0%bf%d1%96%d0%b2%d1%80%d0%be%d0%b1%d1%96%d1%82%d0%bd%d0%b8%d0%ba%d1%83-%d0%b2%d0%b8%d0%b3%d1%96%d0%b4\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0427\u043e\u043c\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u043a\u0443 \u0432\u0438\u0433\u0456\u0434\u043d\u043e, \u0430\u0431\u0438 \u0441\u0430\u043c\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043e\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u043b\u0430 \u0447\u043b\u0435\u043d\u0441\u0442\u0432\u043e \u0430\u0431\u043e \u043e\u0444\u0456\u0441? - CoSpot\" \/>\n<meta property=\"og:description\" content=\"\u041f\u0440\u0438\u0432\u0430\u0442\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 \u043d\u0435\u0441\u0443\u0442\u044c \u0432\u0438\u0449\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0438 \u0447\u0435\u0440\u0435\u0437 \u043f\u043e\u0434\u0430\u0442\u043e\u043a VAT, \u044f\u043a\u0438\u0439 \u0432\u043e\u043d\u0438 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0447\u0438 \u0441\u043f\u0438\u0441\u0430\u0442\u0438. \u0414\u043e \u0442\u043e\u0433\u043e \u0436 \u0457\u0445\u043d\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u00ab\u043d\u0430 \u0440\u0443\u043a\u0438\u00bb (\u043d\u0435\u0442\u0442\u043e) \u0441\u0443\u0442\u0442\u0454\u0432\u043e \u043e\u0431\u0442\u044f\u0436\u0435\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u043c \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438, \u0432\u043d\u0435\u0441\u043a\u0430\u043c\u0438 \u043d\u0430 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u043e\u0449\u043e. \u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0437\u0430\u043a\u0443\u043f\u043e\u0432\u0443\u044e\u0447\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0435 \u0434\u043b\u044f \u0440\u043e\u0431\u043e\u0442\u0438 \u043d\u0430\u043f\u0440\u044f\u043c\u0443, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432\u0456\u0434\u0447\u0443\u0442\u043d\u043e \u043c\u0435\u043d\u0448\u0435, \u043d\u0456\u0436 \u043e\u0447\u0456\u043a\u0443\u044e\u0447\u0438, \u0449\u043e \u0442\u0456 \u0441\u0430\u043c\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cospot.pl\/uk\/blog\/%d1%87%d0%be%d0%bc%d1%83-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-%d1%82%d0%b0-%d1%81%d0%bf%d1%96%d0%b2%d1%80%d0%be%d0%b1%d1%96%d1%82%d0%bd%d0%b8%d0%ba%d1%83-%d0%b2%d0%b8%d0%b3%d1%96%d0%b4\/\" 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