{"id":22589,"date":"2026-09-16T10:00:00","date_gmt":"2026-09-16T09:00:00","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=22589"},"modified":"2026-09-09T12:50:12","modified_gmt":"2026-09-09T11:50:12","slug":"ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach\/","title":{"rendered":"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Ulga na z\u0142e d\u0142ugi w CIT<\/strong> przy p\u0142atno\u015bci ratalnej wymaga uwzgl\u0119dnienia ustawowego terminu zap\u0142aty. Naczelny S\u0105d Administracyjny (NSA) w wyroku z 9 kwietnia 2026 r., sygn. II FSK 1383\/24, potwierdzi\u0142, \u017ce gdy d\u0142u\u017cnikiem jest du\u017cy przedsi\u0119biorca, a wierzycielem mikro-, ma\u0142y lub \u015bredni przedsi\u0119biorca (M\u015aP), 60-dniowy limit obejmuje ka\u017cd\u0105 rat\u0119. Termin umowny przekraczaj\u0105cy ten limit nie przesuwa pocz\u0105tku 90-dniowego okresu z art. 18f ustawy o CIT.<\/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-rozstrzygnal-nsa-w-sprawie-ii-fsk-1383-24\">Co rozstrzygn\u0105\u0142 NSA w sprawie II FSK 1383\/24?<\/a><\/li><li><a href=\"#jak-ustalic-90-dniowy-termin-dla-korekty-cit\">Jak ustali\u0107 90-dniowy termin dla korekty CIT?<\/a><\/li><li><a href=\"#jak-dziala-limit-przy-kilku-ratach\">Jak dzia\u0142a limit przy kilku ratach?<\/a><\/li><li><a href=\"#jakie-obowiazki-maja-wierzyciel-i-dluznik\">Jakie obowi\u0105zki maj\u0105 wierzyciel i d\u0142u\u017cnik?<\/a><\/li><li><a href=\"#czy-limit-60-dni-dotyczy-kazdej-transakcji-b2b\">Czy limit 60 dni dotyczy ka\u017cdej transakcji B2B?<\/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-rozstrzygnal-nsa-w-sprawie-ii-fsk-1383-24\" class=\"wp-block-heading toc-header\">Co rozstrzygn\u0105\u0142 NSA w sprawie II FSK 1383\/24?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sprawa dotyczy\u0142a du\u017cego przedsi\u0119biorcy kupuj\u0105cego infrastruktur\u0119 wodoci\u0105gowo-kanalizacyjn\u0105 od podmiot\u00f3w z sektora M\u015aP. P\u0142atno\u015b\u0107 dzielono na raty, z kt\u00f3rych cz\u0119\u015b\u0107 mia\u0142a przypada\u0107 po up\u0142ywie 60 dni od dor\u0119czenia faktury.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NSA uzna\u0142, \u017ce <strong>roz\u0142o\u017cenie nale\u017cno\u015bci na raty nie pozwala omin\u0105\u0107 limitu z art. 7 ust. 2a ustawy o przeciwdzia\u0142aniu nadmiernym op\u00f3\u017anieniom w transakcjach handlowych<\/strong>. Limit stosuje si\u0119 do ka\u017cdej cz\u0119\u015bci \u015bwiadczenia pieni\u0119\u017cnego.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-ustalic-90-dniowy-termin-dla-korekty-cit\" class=\"wp-block-heading toc-header\">Jak ustali\u0107 90-dniowy termin dla korekty CIT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 18f ustawy o podatku dochodowym od os\u00f3b prawnych (CIT) przewiduje liczenie 90 dni od pierwszego dnia po up\u0142ywie w\u0142a\u015bciwego terminu zap\u0142aty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi termin zapisany w umowie, fakturze lub rachunku narusza przepisy antyzatorowe, dla cel\u00f3w korekty nale\u017cy zastosowa\u0107 <strong>termin wynikaj\u0105cy z ustawy<\/strong>, a nie p\u00f3\u017aniejsz\u0105 dat\u0119 kontraktow\u0105.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W praktyce trzeba:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ustali\u0107 moment rozpocz\u0119cia biegu terminu zap\u0142aty;<\/li>\n\n\n\n<li>sprawdzi\u0107 ka\u017cd\u0105 rat\u0119 wzgl\u0119dem limitu <strong>60 dni<\/strong>;<\/li>\n\n\n\n<li>zast\u0105pi\u0107 termin przekraczaj\u0105cy limit terminem ustawowym;<\/li>\n\n\n\n<li>od nast\u0119pnego dnia liczy\u0107 okres 90 dni.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi dnia dor\u0119czenia faktury nie mo\u017cna ustali\u0107 albo faktur\u0119 dor\u0119czono przed dostaw\u0105 towaru lub wykonaniem us\u0142ugi, przepisy przewiduj\u0105 liczenie terminu od dnia otrzymania towaru lub us\u0142ugi.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-dziala-limit-przy-kilku-ratach\" class=\"wp-block-heading toc-header\">Jak dzia\u0142a limit przy kilku ratach?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Przy fakturze na <strong>120 000 z\u0142<\/strong>, podzielonej na cztery raty po <strong>30 000 z\u0142<\/strong> z terminami 30, 60, 90 i 120 dni, pierwsze dwie raty mieszcz\u0105 si\u0119 w limicie. Terminy trzeciej i czwartej przekraczaj\u0105 60 dni, dlatego dla art. 18f CIT w\u0142a\u015bciwy jest termin zgodny z ustaw\u0105.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nie oznacza to, \u017ce ka\u017cda rata automatycznie otrzymuje 60-dniowy termin.<\/strong> Je\u017celi prawid\u0142owo ustalony termin wynosi np. 30 dni, pozostaje on punktem odniesienia.<\/p>\n\n\n\n<hr\/><h2 id=\"jakie-obowiazki-maja-wierzyciel-i-dluznik\" class=\"wp-block-heading toc-header\">Jakie obowi\u0105zki maj\u0105 wierzyciel i d\u0142u\u017cnik?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Po spe\u0142nieniu warunk\u00f3w art. 18f wierzyciel <strong>mo\u017ce<\/strong> zmniejszy\u0107 podstaw\u0119 opodatkowania albo zwi\u0119kszy\u0107 strat\u0119 o nieuregulowan\u0105 wierzytelno\u015b\u0107 zaliczon\u0105 do przychod\u00f3w nale\u017cnych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u0142u\u017cnik natomiast <strong>musi<\/strong> zwi\u0119kszy\u0107 podstaw\u0119 opodatkowania albo odpowiednio zmniejszy\u0107 strat\u0119 o nieuregulowane zobowi\u0105zanie zaliczone do koszt\u00f3w uzyskania przychod\u00f3w.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przepisy maj\u0105 zastosowanie r\u00f3wnie\u017c przy cz\u0119\u015bciowej zap\u0142acie. Art. 18f ust. 1 i 2 nie obejmuje jednak transakcji mi\u0119dzy podmiotami powi\u0105zanymi w rozumieniu regulacji dotycz\u0105cych cen transferowych.<\/p>\n\n\n\n<hr\/><h2 id=\"czy-limit-60-dni-dotyczy-kazdej-transakcji-b2b\" class=\"wp-block-heading toc-header\">Czy limit 60 dni dotyczy ka\u017cdej transakcji B2B?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nie.<\/strong> Bezwzgl\u0119dny limit dotyczy konkretnej relacji: du\u017cego przedsi\u0119biorcy jako d\u0142u\u017cnika i M\u015aP jako wierzyciela.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W innych transakcjach B2B mo\u017cliwe jest uzgodnienie d\u0142u\u017cszego terminu, je\u017celi strony zrobi\u0105 to wyra\u017anie i rozwi\u0105zanie nie b\u0119dzie ra\u017c\u0105co nieuczciwe wobec wierzyciela.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wyrok II FSK 1383\/24 dotyczy <strong>CIT<\/strong>, a nie ulgi na z\u0142e d\u0142ugi w podatku od towar\u00f3w i us\u0142ug (VAT). Skutki w CIT i VAT nale\u017cy analizowa\u0107 odr\u0119bnie.<\/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\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach\/\">Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA<\/a>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ulga na z\u0142e d\u0142ugi w CIT przy p\u0142atno\u015bci ratalnej wymaga uwzgl\u0119dnienia ustawowego terminu zap\u0142aty. Naczelny S\u0105d Administracyjny (NSA) w wyroku..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":22591,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,1175,1442,1198,1192],"class_list":["post-22589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-doradztwo-podatkowe","tag-naczelny-sad-administracyjny-nsa","tag-podatek-dochodowy-od-osob-prawnych-cit","tag-prawo-podatkowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni<\/title>\n<meta name=\"description\" content=\"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.\" \/>\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\/?p=22585\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni\" \/>\n<meta property=\"og:description\" content=\"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hlb-poland.global\/?p=22585\" \/>\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=\"2026-09-16T09:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.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\\\/?p=22585#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585\"},\"author\":{\"name\":\"HLB Poland\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#\\\/schema\\\/person\\\/ea4195936503cebcda5018abaa3182f0\"},\"headline\":\"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA\",\"datePublished\":\"2026-09-16T09:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585\"},\"wordCount\":587,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg\",\"keywords\":[\"2026\",\"Doradztwo podatkowe\",\"Naczelny S\u0105d Administracyjny (NSA)\",\"Podatek dochodowy od os\u00f3b prawnych (CIT)\",\"Prawo podatkowe\"],\"articleSection\":[\"Informacje prasowe od HLB Poland\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585\",\"url\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585\",\"name\":\"Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg\",\"datePublished\":\"2026-09-16T09:00:00+00:00\",\"description\":\"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hlb-poland.global\\\/?p=22585\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#primaryimage\",\"url\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg\",\"contentUrl\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg\",\"width\":1116,\"height\":586,\"caption\":\"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/?p=22585#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/hlb-poland.global\\\/pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#website\",\"url\":\"https:\\\/\\\/hlb-poland.global\\\/\",\"name\":\"HLB Poland\",\"description\":\"Advisory and accounting\",\"publisher\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hlb-poland.global\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#organization\",\"name\":\"HLB Poland\",\"url\":\"https:\\\/\\\/hlb-poland.global\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/hlb-poland-og-image.png\",\"contentUrl\":\"https:\\\/\\\/hlb-poland.global\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/hlb-poland-og-image.png\",\"width\":1200,\"height\":630,\"caption\":\"HLB Poland\"},\"image\":{\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HLBPoland\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/hlb-poland\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/hlb-poland.global\\\/#\\\/schema\\\/person\\\/ea4195936503cebcda5018abaa3182f0\",\"name\":\"HLB Poland\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g\",\"caption\":\"HLB Poland\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni","description":"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.","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:\/\/hlb-poland.global\/?p=22585","og_locale":"pl_PL","og_type":"article","og_title":"Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni","og_description":"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.","og_url":"https:\/\/hlb-poland.global\/?p=22585","og_site_name":"HLB Poland","article_publisher":"https:\/\/www.facebook.com\/HLBPoland","article_published_time":"2026-09-16T09:00:00+00:00","og_image":[{"width":1116,"height":586,"url":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg","type":"image\/jpeg"}],"author":"HLB Poland","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"HLB Poland","Szacowany czas czytania":"3 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hlb-poland.global\/?p=22585#article","isPartOf":{"@id":"https:\/\/hlb-poland.global\/?p=22585"},"author":{"name":"HLB Poland","@id":"https:\/\/hlb-poland.global\/#\/schema\/person\/ea4195936503cebcda5018abaa3182f0"},"headline":"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA","datePublished":"2026-09-16T09:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/hlb-poland.global\/?p=22585"},"wordCount":587,"commentCount":0,"publisher":{"@id":"https:\/\/hlb-poland.global\/#organization"},"image":{"@id":"https:\/\/hlb-poland.global\/?p=22585#primaryimage"},"thumbnailUrl":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg","keywords":["2026","Doradztwo podatkowe","Naczelny S\u0105d Administracyjny (NSA)","Podatek dochodowy od os\u00f3b prawnych (CIT)","Prawo podatkowe"],"articleSection":["Informacje prasowe od HLB Poland"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/hlb-poland.global\/?p=22585#respond"]}]},{"@type":"WebPage","@id":"https:\/\/hlb-poland.global\/?p=22585","url":"https:\/\/hlb-poland.global\/?p=22585","name":"Ulga na z\u0142e d\u0142ugi w CIT \u2013 raty a limit 60 dni","isPartOf":{"@id":"https:\/\/hlb-poland.global\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hlb-poland.global\/?p=22585#primaryimage"},"image":{"@id":"https:\/\/hlb-poland.global\/?p=22585#primaryimage"},"thumbnailUrl":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg","datePublished":"2026-09-16T09:00:00+00:00","description":"Ulga na z\u0142e d\u0142ugi w CIT a raty: sprawd\u017a, kiedy obowi\u0105zuje limit 60 dni i od jakiego terminu nale\u017cy liczy\u0107 90 dni do korekty podatkowej.","breadcrumb":{"@id":"https:\/\/hlb-poland.global\/?p=22585#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hlb-poland.global\/?p=22585"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/hlb-poland.global\/?p=22585#primaryimage","url":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg","contentUrl":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2026\/09\/ulga-podatkowa-na-zle-dlugi-w-cit-a-platnosc-w-ratach-wyrok-nsa.jpg","width":1116,"height":586,"caption":"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA"},{"@type":"BreadcrumbList","@id":"https:\/\/hlb-poland.global\/?p=22585#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/hlb-poland.global\/pl\/"},{"@type":"ListItem","position":2,"name":"Ulga podatkowa na z\u0142e d\u0142ugi w CIT a p\u0142atno\u015b\u0107 w ratach \u2013 wyrok NSA"}]},{"@type":"WebSite","@id":"https:\/\/hlb-poland.global\/#website","url":"https:\/\/hlb-poland.global\/","name":"HLB Poland","description":"Advisory and accounting","publisher":{"@id":"https:\/\/hlb-poland.global\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hlb-poland.global\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/hlb-poland.global\/#organization","name":"HLB Poland","url":"https:\/\/hlb-poland.global\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/hlb-poland.global\/#\/schema\/logo\/image\/","url":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2025\/12\/hlb-poland-og-image.png","contentUrl":"https:\/\/hlb-poland.global\/wp-content\/uploads\/2025\/12\/hlb-poland-og-image.png","width":1200,"height":630,"caption":"HLB Poland"},"image":{"@id":"https:\/\/hlb-poland.global\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/HLBPoland","https:\/\/www.linkedin.com\/company\/hlb-poland"]},{"@type":"Person","@id":"https:\/\/hlb-poland.global\/#\/schema\/person\/ea4195936503cebcda5018abaa3182f0","name":"HLB Poland","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f8c08eab88f3884687a4b0931b327fb8fd9e8fbde701da5573e0899fac7b0180?s=96&d=mm&r=g","caption":"HLB Poland"}}]}},"_links":{"self":[{"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/posts\/22589","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/comments?post=22589"}],"version-history":[{"count":1,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/posts\/22589\/revisions"}],"predecessor-version":[{"id":22590,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/posts\/22589\/revisions\/22590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/media\/22591"}],"wp:attachment":[{"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/media?parent=22589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/categories?post=22589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hlb-poland.global\/pl\/wp-json\/wp\/v2\/tags?post=22589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}