{"id":22504,"date":"2026-09-03T09:00:00","date_gmt":"2026-09-03T08:00:00","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=22504"},"modified":"2026-08-31T14:18:06","modified_gmt":"2026-08-31T13:18:06","slug":"kara-umowna-za-opoznienie-moze-byc-kosztem-podatkowym-korzystna-zmiana-interpretacji-szefa-kas","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/kara-umowna-za-opoznienie-moze-byc-kosztem-podatkowym-korzystna-zmiana-interpretacji-szefa-kas\/","title":{"rendered":"Kara umowna za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym \u2013 korzystna zmiana interpretacji Szefa KAS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Kara umowna za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym, je\u015bli jej rzeczywista podstawa nie mie\u015bci si\u0119 w wy\u0142\u0105czeniach z art. 16 ust. 1 pkt 22 ustawy o CIT.<\/strong> 13 marca 2026 r. Szef Krajowej Administracji Skarbowej (KAS) zaakceptowa\u0142 zaliczenie do KUP <strong>80 677,96 z\u0142<\/strong> kary za op\u00f3\u017anienie w przegl\u0105dach gwarancyjnych, zap\u0142aconych odsetek oraz <strong>9 451 z\u0142 koszt\u00f3w procesu<\/strong> wraz z odsetkami. Organ nie przedstawi\u0142 jednak w\u0142asnego uzasadnienia prawnego, wi\u0119c rozstrzygni\u0119cie nie tworzy og\u00f3lnej zasady dla wszystkich kar umownych.<\/p>\n\n\n<div class=\"table-of-contents\"><p style=\"font-weight: 600; font-size: 20px; margin-bottom: 10px;\">W tym artykule znajdziesz:<\/p><ul class=\"menu\"><li><a href=\"#kiedy-kara-za-opoznienie-moze-byc-kosztem-podatkowym\">Kiedy kara za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym?<\/a><\/li><li><a href=\"#dlaczego-rozroznienie-miedzy-wada-a-opoznieniem-jest-kluczowe\">Dlaczego rozr\u00f3\u017cnienie mi\u0119dzy wad\u0105 a op\u00f3\u017anieniem jest kluczowe?<\/a><\/li><li><a href=\"#co-powinny-sprawdzic-dzialy-podatkowe-i-finansowe\">Co powinny sprawdzi\u0107 dzia\u0142y podatkowe i finansowe?<\/a><\/li><\/ul><\/div><script>\n        document.addEventListener(\"DOMContentLoaded\", function () {\n            document.querySelectorAll(\".table-of-contents a\").forEach(anchor => {\n                anchor.addEventListener(\"click\", function (e) {\n                    e.preventDefault();\n                    const targetId = this.getAttribute(\"href\").substring(1);\n                    const targetElement = document.getElementById(targetId);\n                    if (targetElement) {\n                        const offset = 123;\n                        const elementPosition = targetElement.getBoundingClientRect().top + window.scrollY;\n                        window.scrollTo({\n                            top: elementPosition - offset,\n                            behavior: \"smooth\"\n                        });\n                    }\n                });\n            });\n        });\n    <\/script>\n\n\n<hr\/><h2 id=\"kiedy-kara-za-opoznienie-moze-byc-kosztem-podatkowym\" class=\"wp-block-heading toc-header\">Kiedy kara za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sprawa dotyczy\u0142a sp\u00f3\u0142ki realizuj\u0105cej kontrakt na dostaw\u0119, monta\u017c i uruchomienie systemu UPS. G\u0142\u00f3wne \u015bwiadczenie wykonano prawid\u0142owo, a zamawiaj\u0105cy odebra\u0142 prace i urz\u0105dzenia bez zastrze\u017ce\u0144.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3r powsta\u0142 w 60-miesi\u0119cznym okresie gwarancji. Sp\u00f3\u0142ka uwa\u017ca\u0142a, \u017ce okresowe przegl\u0105dy s\u0105 odr\u0119bnymi, odp\u0142atnymi us\u0142ugami serwisowymi. Zamawiaj\u0105cy twierdzi\u0142, \u017ce mieszcz\u0105 si\u0119 w wynagrodzeniu rycza\u0142towym, a s\u0105d podzieli\u0142 jego stanowisko.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Umowa przewidywa\u0142a <strong>0,02% warto\u015bci brutto kontraktu za ka\u017cdy rozpocz\u0119ty dzie\u0144 op\u00f3\u017anienia<\/strong>. \u0141\u0105czna kara wynios\u0142a <strong>80 677,96 z\u0142<\/strong>. Wyrokiem z 31 pa\u017adziernika 2024 r. zas\u0105dzono r\u00f3wnie\u017c odsetki ustawowe i <strong>9 451 z\u0142 koszt\u00f3w procesu<\/strong> wraz z odsetkami.<\/p>\n\n\n\n<hr\/><h2 id=\"dlaczego-rozroznienie-miedzy-wada-a-opoznieniem-jest-kluczowe\" class=\"wp-block-heading toc-header\">Dlaczego rozr\u00f3\u017cnienie mi\u0119dzy wad\u0105 a op\u00f3\u017anieniem jest kluczowe?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3\u0142ka powo\u0142a\u0142a si\u0119 na art. 15 ust. 1 oraz art. 16 ust. 1 pkt 22 ustawy o CIT. Ten drugi przepis wy\u0142\u0105cza z koszt\u00f3w m.in. kary i odszkodowania dotycz\u0105ce wad towar\u00f3w, rob\u00f3t i us\u0142ug, zw\u0142oki w dostarczeniu towaru wolnego od wad oraz zw\u0142oki w usuni\u0119ciu wad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tutaj kara nie wynika\u0142a z wad \u015bwiadczenia g\u0142\u00f3wnego ani z op\u00f3\u017anienia w ich usuwaniu. Dotyczy\u0142a <strong>op\u00f3\u017anienia w wykonywaniu okresowych przegl\u0105d\u00f3w gwarancyjnych<\/strong>, podczas gdy sam system zosta\u0142 odebrany bez zastrze\u017ce\u0144.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Szef KAS uzna\u0142 stanowisko sp\u00f3\u0142ki za prawid\u0142owe tak\u017ce w zakresie faktycznie zap\u0142aconych odsetek i koszt\u00f3w procesu z odsetkami, ale odst\u0105pi\u0142 od uzasadnienia prawnego swojej oceny.<\/p>\n\n\n\n<hr\/><h2 id=\"co-powinny-sprawdzic-dzialy-podatkowe-i-finansowe\" class=\"wp-block-heading toc-header\">Co powinny sprawdzi\u0107 dzia\u0142y podatkowe i finansowe?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kwalifikacja KUP lub NKUP nie powinna zale\u017ce\u0107 wy\u0142\u0105cznie od nazwania wydatku kar\u0105 umown\u0105. Nale\u017cy zweryfikowa\u0107 przede wszystkim:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>podstaw\u0119 naliczenia kary i tre\u015b\u0107 klauzuli umownej,<\/li>\n\n\n\n<li>charakter naruszonego obowi\u0105zku,<\/li>\n\n\n\n<li>czy \u015bwiadczenie g\u0142\u00f3wne by\u0142o wadliwe,<\/li>\n\n\n\n<li>zwi\u0105zek wydatku z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105,<\/li>\n\n\n\n<li>faktyczn\u0105 zap\u0142at\u0119 odsetek,<\/li>\n\n\n\n<li>dokumentacj\u0119 kontraktu, odbioru i sporu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3\u0142ka pocz\u0105tkowo uj\u0119\u0142a kar\u0119 jako <strong>NKUP<\/strong>, a odsetki i koszty procesu jako KUP. Zmiana interpretacji mo\u017ce by\u0107 wi\u0119c impulsem do ponownej analizy podobnych rozlicze\u0144, ale nie uzasadnia automatycznego przekwalifikowania ka\u017cdej kary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Korzystny kierunek pojawi\u0142 si\u0119 tak\u017ce w interpretacjach z <strong>30 lipca 2026 r.<\/strong> i <strong>6 sierpnia 2026 r.<\/strong> dotycz\u0105cych op\u00f3\u017anie\u0144 niezwi\u0105zanych z wadliwo\u015bci\u0105 \u015bwiadczenia. Ka\u017cdy przypadek wymaga jednak odr\u0119bnej oceny. Interpretacja z 13 marca 2026 r., sygn. <strong>0114-KDIP2-2.4010.599.2025.3.RK<\/strong>, dotyczy wy\u0142\u0105cznie podatnika i stanu faktycznego opisanego we wniosku.<\/p>\n\n\n\n<div class=\"indent-section-container\"><span class=\"indent-section-heading\">Pe\u0142n\u0105 wersj\u0119 artyku\u0142u mo\u017cna przeczyta\u0107 tutaj: <\/span><p><a href=\"https:\/\/getsix.pl\/getsix-blog-pl\/podatki-i-prawo-alerts-polska\/podatki-i-prawo\/kara-umowna-za-opoznienie-moze-byc-kosztem-podatkowym\/\">Kara umowna za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym \u2013 korzystna zmiana interpretacji Szefa KAS<\/a>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kara umowna za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym, je\u015bli jej rzeczywista podstawa nie mie\u015bci si\u0119 w wy\u0142\u0105czeniach z art. 16..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/kara-umowna-za-opoznienie-moze-byc-kosztem-podatkowym-korzystna-zmiana-interpretacji-szefa-kas\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":22512,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,1198,1192,1446],"class_list":["post-22504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-podatek-dochodowy-od-osob-prawnych-cit","tag-prawo-podatkowe","tag-uslugi-podatkowe-w-polsce"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kara umowna za op\u00f3\u017anienie jako koszt podatkowy w CIT<\/title>\n<meta name=\"description\" content=\"Kara umowna za op\u00f3\u017anienie mo\u017ce by\u0107 kosztem podatkowym. 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