{"id":22553,"date":"2026-09-08T10:32:37","date_gmt":"2026-09-08T09:32:37","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=22553"},"modified":"2026-09-08T10:32:38","modified_gmt":"2026-09-08T09:32:38","slug":"projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\/","title":{"rendered":"Koniec utraty kosztu za b\u0142\u0119dny przelew? Projekt zmian w PIT i CIT dotycz\u0105cych bia\u0142ej listy VAT i split paymentu"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Od 1 stycznia 2027 r. projektowane zmiany dotycz\u0105ce bia\u0142ej listy VAT i split paymentu maj\u0105 znie\u015b\u0107 sankcj\u0119 polegaj\u0105c\u0105 na utracie kosztu podatkowego w PIT i CIT za przelew na rachunek spoza wykazu lub pomini\u0119cie obowi\u0105zkowego mechanizmu podzielonej p\u0142atno\u015bci (MPP). Obowi\u0105zki i ryzyka wynikaj\u0105ce z przepis\u00f3w VAT pozostan\u0105 jednak w mocy.<\/strong><\/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=\"#co-zmieni-sie-w-pit-i-cit-od-2027-r\">Co zmieni si\u0119 w PIT i CIT od 2027 r.?<\/a><\/li><li><a href=\"#czy-nadal-trzeba-sprawdzac-biala-liste-vat\">Czy nadal trzeba sprawdza\u0107 bia\u0142\u0105 list\u0119 VAT?<\/a><\/li><li><a href=\"#czy-split-payment-nadal-bedzie-obowiazkowy\">Czy split payment nadal b\u0119dzie obowi\u0105zkowy?<\/a><\/li><li><a href=\"#jakie-sankcje-vat-pozostana\">Jakie sankcje VAT pozostan\u0105?<\/a><\/li><li><a href=\"#jak-przygotowac-procedury-platnicze\">Jak przygotowa\u0107 procedury p\u0142atnicze?<\/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=\"co-zmieni-sie-w-pit-i-cit-od-2027-r\" class=\"wp-block-heading toc-header\">Co zmieni si\u0119 w PIT i CIT od 2027 r.?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Projekt zak\u0142ada usuni\u0119cie z art. 22p ustawy o PIT i art. 15d ustawy o CIT dw\u00f3ch ogranicze\u0144. <strong>P\u0142atno\u015b\u0107 na rachunek spoza bia\u0142ej listy VAT oraz brak obowi\u0105zkowego MPP nie maj\u0105 ju\u017c same w sobie powodowa\u0107 wy\u0142\u0105czenia wydatku z koszt\u00f3w uzyskania przychod\u00f3w.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Warunkiem pozostanie spe\u0142nienie og\u00f3lnych zasad uznawania wydatku za koszt podatkowy. Nie zniknie te\u017c ograniczenie dotycz\u0105ce p\u0142atno\u015bci bez po\u015brednictwa rachunku p\u0142atniczego przy transakcjach obj\u0119tych art. 19 Prawa przedsi\u0119biorc\u00f3w, czyli przekraczaj\u0105cych jednorazowo <strong>15 000 z\u0142<\/strong>.<\/p>\n\n\n\n<hr\/><h2 id=\"czy-nadal-trzeba-sprawdzac-biala-liste-vat\" class=\"wp-block-heading toc-header\">Czy nadal trzeba sprawdza\u0107 bia\u0142\u0105 list\u0119 VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tak.<\/strong> Projekt nie likwiduje wykazu podatnik\u00f3w VAT ani odpowiedzialno\u015bci solidarnej nabywcy za zaleg\u0142o\u015bci VAT dostawcy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Weryfikacja rachunku kontrahenta powinna wi\u0119c nadal pozostawa\u0107 elementem <strong>zgodno\u015bci z przepisami podatkowymi (Tax Compliance)<\/strong>. Rachunek spoza wykazu powinien uruchamia\u0107 dodatkow\u0105 kontrol\u0119 przed realizacj\u0105 p\u0142atno\u015bci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Znaczenia nie straci r\u00f3wnie\u017c <strong>ZAW-NR<\/strong>. Zawiadomienie sk\u0142ada si\u0119 co do zasady <strong>w ci\u0105gu 7 dni od dnia zlecenia przelewu<\/strong>. Po zmianach nie b\u0119dzie ju\u017c potrzebne do ochrony kosztu PIT\/CIT w omawianym zakresie, ale nadal mo\u017ce chroni\u0107 przed odpowiedzialno\u015bci\u0105 solidarn\u0105 w VAT.<\/p>\n\n\n\n<hr\/><h2 id=\"czy-split-payment-nadal-bedzie-obowiazkowy\" class=\"wp-block-heading toc-header\">Czy split payment nadal b\u0119dzie obowi\u0105zkowy?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tak. Projekt nie znosi obowi\u0105zkowego MPP.<\/strong> Mechanizm stosuje si\u0119, gdy \u0142\u0105cznie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kwota nale\u017cno\u015bci na fakturze przekracza <strong>15 000 z\u0142<\/strong>,<\/li>\n\n\n\n<li>co najmniej jedna pozycja dotyczy towaru lub us\u0142ugi z za\u0142\u0105cznika nr 15 do ustawy o VAT,<\/li>\n\n\n\n<li>sprzedawca i nabywca s\u0105 podatnikami VAT.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Brak oznaczenia \u201emechanizm podzielonej p\u0142atno\u015bci\u201d na fakturze nie zwalnia nabywcy z MPP, je\u017celi przes\u0142anki ustawowe zosta\u0142y spe\u0142nione.<\/p>\n\n\n\n<hr\/><h2 id=\"jakie-sankcje-vat-pozostana\" class=\"wp-block-heading toc-header\">Jakie sankcje VAT pozostan\u0105?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Brak obowi\u0105zkowego split paymentu mo\u017ce prowadzi\u0107 do dodatkowego zobowi\u0105zania podatkowego w wysoko\u015bci <strong>30% kwoty VAT<\/strong> dotycz\u0105cej towar\u00f3w lub us\u0142ug obj\u0119tych MPP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sankcji nie ustala si\u0119 m.in. wtedy, gdy dostawca lub us\u0142ugodawca rozliczy\u0142 ca\u0142\u0105 kwot\u0119 VAT wynikaj\u0105c\u0105 z faktury.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oznacza to, \u017ce po zmianach <strong>ryzyko PIT\/CIT i ryzyko VAT trzeba b\u0119dzie ocenia\u0107 oddzielnie<\/strong>. B\u0142\u0105d przy p\u0142atno\u015bci mo\u017ce przesta\u0107 wp\u0142ywa\u0107 na koszty podatkowe, ale nadal prowadzi\u0107 do konsekwencji w VAT.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-przygotowac-procedury-platnicze\" class=\"wp-block-heading toc-header\">Jak przygotowa\u0107 procedury p\u0142atnicze?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Firmy nie powinny rezygnowa\u0107 z dotychczasowych kontroli. Nadal istotne b\u0119d\u0105:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>weryfikacja rachunk\u00f3w na bia\u0142ej li\u015bcie VAT,<\/li>\n\n\n\n<li>identyfikacja faktur obj\u0119tych MPP,<\/li>\n\n\n\n<li>obs\u0142uga ZAW-NR i kontrola terminu,<\/li>\n\n\n\n<li>rozdzielenie konsekwencji PIT\/CIT od konsekwencji VAT.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Projekt przewiduje r\u00f3wnie\u017c przepisy przej\u015bciowe. Dotychczasowe zasady maj\u0105 nadal dotyczy\u0107 p\u0142atno\u015bci wynikaj\u0105cych z faktur wystawionych przed wej\u015bciem nowych regulacji w \u017cycie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Na razie omawiane rozwi\u0105zania pozostaj\u0105 projektem. Do ich wej\u015bcia w \u017cycie przedsi\u0119biorcy powinni stosowa\u0107 obecne przepisy.<\/strong><\/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\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\/\">Koniec utraty kosztu za b\u0142\u0119dny przelew? Projekt zmian w PIT i CIT dotycz\u0105cych bia\u0142ej listy VAT i split paymentu.<\/a><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Od 1 stycznia 2027 r. projektowane zmiany dotycz\u0105ce bia\u0142ej listy VAT i split paymentu maj\u0105 znie\u015b\u0107 sankcj\u0119 polegaj\u0105c\u0105 na utracie..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":22567,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,1198,1191,1447,1472,1220],"class_list":["post-22553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-podatek-dochodowy-od-osob-prawnych-cit","tag-podatki-przedsiebiorstwa","tag-podzielona-platnosc","tag-przepisy-o-podatku-vat","tag-zgodnosc-z-przepisami-podatkowymi-tax-compliance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bia\u0142a lista VAT i split payment \u2013 zmiany od 2027 r.<\/title>\n<meta name=\"description\" content=\"Bia\u0142a lista VAT i split payment od 2027 r.: projekt znosi sankcj\u0119 kosztow\u0105 w PIT i CIT, ale pozostawia obowi\u0105zki, ZAW-NR i konsekwencje VAT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hlb-poland.global\/pl\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bia\u0142a lista VAT i split payment \u2013 zmiany od 2027 r.\" \/>\n<meta property=\"og:description\" content=\"Bia\u0142a lista VAT i split payment od 2027 r.: projekt znosi sankcj\u0119 kosztow\u0105 w PIT i CIT, ale pozostawia obowi\u0105zki, ZAW-NR i konsekwencje VAT.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hlb-poland.global\/pl\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\/\" \/>\n<meta property=\"og:site_name\" content=\"HLB Poland\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HLBPoland\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-08T09:32:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-08T09:32:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/koniec-utraty-kosztu-za-bledny-przelew-projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1116\" \/>\n\t<meta property=\"og:image:height\" content=\"586\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"HLB Poland\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"HLB Poland\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/pl\\\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/pl\\\/projekt-zmian-w-pit-i-cit-dotyczacych-bialej-listy-vat-i-split-paymentu\\\/\"},\"author\":{\"name\":\"HLB Poland\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#\\\/schema\\\/person\\\/ea4195936503cebcda5018abaa3182f0\"},\"headline\":\"Koniec utraty kosztu za b\u0142\u0119dny przelew? 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