{"id":22622,"date":"2026-09-18T10:00:00","date_gmt":"2026-09-18T09:00:00","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=22622"},"modified":"2026-09-10T10:34:25","modified_gmt":"2026-09-10T09:34:25","slug":"grupa-vat-kiedy-warto-ja-utworzyc-i-jakie-daje-korzysci","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/grupa-vat-kiedy-warto-ja-utworzyc-i-jakie-daje-korzysci\/","title":{"rendered":"Grupa VAT \u2013 kiedy warto j\u0105 utworzy\u0107 i jakie daje korzy\u015bci?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Grupa VAT pozwala powi\u0105zanym podmiotom rozlicza\u0107 VAT jako jeden podatnik. Transakcje mi\u0119dzy cz\u0142onkami nie podlegaj\u0105 VAT, a wsp\u00f3lne rozliczenie mo\u017ce ograniczy\u0107 nieodliczalny podatek i poprawi\u0107 p\u0142ynno\u015b\u0107. Korzy\u015b\u0107 zale\u017cy jednak od struktury przep\u0142yw\u00f3w VAT, prawa do odliczenia oraz sta\u0142ego spe\u0142niania warunk\u00f3w powi\u0105za\u0144.<\/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-daje-grupa-vat-i-kto-moze-ja-utworzyc\">Co daje grupa VAT i kto mo\u017ce j\u0105 utworzy\u0107?<\/a><\/li><li><a href=\"#kiedy-grupa-vat-moze-przyniesc-korzysci\">Kiedy grupa VAT mo\u017ce przynie\u015b\u0107 korzy\u015bci?<\/a><\/li><li><a href=\"#jakie-sa-najwazniejsze-obowiazki-i-ryzyka\">Jakie s\u0105 najwa\u017cniejsze obowi\u0105zki i ryzyka?<\/a><\/li><li><a href=\"#jak-przygotowac-utworzenie-grupy-vat\">Jak przygotowa\u0107 utworzenie grupy VAT?<\/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-daje-grupa-vat-i-kto-moze-ja-utworzyc\" class=\"wp-block-heading toc-header\">Co daje grupa VAT i kto mo\u017ce j\u0105 utworzy\u0107?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Grupa VAT dzia\u0142a w Polsce od <strong>1 stycznia 2023 r.<\/strong> Po rejestracji jest jednym podatnikiem VAT, cho\u0107 cz\u0142onkowie zachowuj\u0105 odr\u0119bno\u015b\u0107 prawn\u0105. Warunkiem jest nieprzerwane utrzymywanie trzech rodzaj\u00f3w powi\u0105za\u0144:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>finansowych<\/strong> \u2013 jeden cz\u0142onek posiada bezpo\u015brednio ponad 50% udzia\u0142\u00f3w lub akcji, praw g\u0142osu albo prawa do udzia\u0142u w zysku ka\u017cdego z pozosta\u0142ych cz\u0142onk\u00f3w;<\/li>\n\n\n\n<li><strong>ekonomicznych<\/strong> \u2013 dzia\u0142alno\u015bci s\u0105 podobne, uzupe\u0142niaj\u0105 si\u0119, s\u0105 wsp\u00f3\u0142zale\u017cne albo dzia\u0142alno\u015b\u0107 jednego cz\u0142onka w du\u017cej mierze s\u0142u\u017cy innym;<\/li>\n\n\n\n<li><strong>organizacyjnych<\/strong> \u2013 podmioty s\u0105 pod wsp\u00f3lnym kierownictwem lub koordynuj\u0105 dzia\u0142ania.<\/li>\n<\/ul>\n\n\n\n<hr\/><h2 id=\"kiedy-grupa-vat-moze-przyniesc-korzysci\" class=\"wp-block-heading toc-header\">Kiedy grupa VAT mo\u017ce przynie\u015b\u0107 korzy\u015bci?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Najwi\u0119kszy potencja\u0142 wyst\u0119puje przy du\u017cej skali us\u0142ug wewn\u0105trzgrupowych, ograniczonym prawie do odliczenia VAT lub przeciwstawnych saldach podatku w r\u00f3\u017cnych sp\u00f3\u0142kach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transakcje mi\u0119dzy cz\u0142onkami <strong>nie podlegaj\u0105 VAT<\/strong>. Mo\u017ce to ograniczy\u0107 koszt podatku naliczanego np. na wewn\u0119trzne us\u0142ugi IT, finansowe czy administracyjne, je\u015bli odbiorca nie ma pe\u0142nego prawa do odliczenia. Trzeba jednak r\u00f3wnolegle oceni\u0107 wp\u0142yw grupy na odliczenie VAT od zakup\u00f3w zewn\u0119trznych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wsp\u00f3lne rozliczenie mo\u017ce te\u017c poprawi\u0107 p\u0142ynno\u015b\u0107. Gdy jedna sp\u00f3\u0142ka ma nadwy\u017ck\u0119 VAT z inwestycji, a druga VAT do zap\u0142aty z dzia\u0142alno\u015bci operacyjnej, obie pozycje trafiaj\u0105 do jednego rozliczenia. Ogranicza to finansowanie podatku w jednej sp\u00f3\u0142ce przy jednoczesnym oczekiwaniu na zwrot w innej.<\/p>\n\n\n\n<hr\/><h2 id=\"jakie-sa-najwazniejsze-obowiazki-i-ryzyka\" class=\"wp-block-heading toc-header\">Jakie s\u0105 najwa\u017cniejsze obowi\u0105zki i ryzyka?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Grupa VAT nie jest automatyczn\u0105 ulg\u0105 podatkow\u0105. Przed wdro\u017ceniem trzeba por\u00f3wna\u0107 korzy\u015bci z kosztami dostosowania ksi\u0119gowo\u015bci, procedur i system\u00f3w.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Najwa\u017cniejsze ograniczenia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sk\u0142ad istniej\u0105cej grupy nie mo\u017ce by\u0107 rozszerzany ani pomniejszany;<\/li>\n\n\n\n<li>cz\u0142onkowie odpowiadaj\u0105 solidarnie za zobowi\u0105zania grupy, tak\u017ce po utracie jej statusu;<\/li>\n\n\n\n<li>gdy przestaj\u0105 by\u0107 spe\u0142niane wymagane powi\u0105zania, przedstawiciel ma <strong>14 dni<\/strong> na zg\u0142oszenie zmiany naczelnikowi urz\u0119du skarbowego;<\/li>\n\n\n\n<li>ka\u017cdy cz\u0142onek prowadzi elektroniczn\u0105 ewidencj\u0119 transakcji wewn\u0119trznych w strukturze <strong>JPK_GV<\/strong> i przekazuje j\u0105 miesi\u0119cznie <strong>do 25. dnia nast\u0119pnego miesi\u0105ca<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr\/><h2 id=\"jak-przygotowac-utworzenie-grupy-vat\" class=\"wp-block-heading toc-header\">Jak przygotowa\u0107 utworzenie grupy VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Warto przeanalizowa\u0107 rozliczenia z ostatnich <strong>12\u201324 miesi\u0119cy<\/strong>: przep\u0142ywy wewn\u0119trzne, VAT nale\u017cny i naliczony, zwroty, czas oczekiwania oraz skal\u0119 nieodliczalnego podatku. Nast\u0119pnie nale\u017cy zweryfikowa\u0107 powi\u0105zania, zamodelowa\u0107 skutki VAT i ustali\u0107 model operacyjny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Umowa grupy musi by\u0107 pisemna i zawarta na <strong>co najmniej 3 lata<\/strong>. Po wyborze przedstawiciela grupa uzyskuje numer identyfikacji podatkowej (NIP), a przedstawiciel sk\u0142ada VAT-R wraz z umow\u0105. Status podatnika powstaje w dniu wskazanym w umowie, <strong>nie wcze\u015bniej ni\u017c po rejestracji<\/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\/grupa-vat-kiedy-warto-ja-utworzyc-i-jakie-daje-korzysci\/\">Grupa VAT \u2013 kiedy warto j\u0105 utworzy\u0107 i jakie daje korzy\u015bci?<\/a><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Grupa VAT pozwala powi\u0105zanym podmiotom rozlicza\u0107 VAT jako jeden podatnik. Transakcje mi\u0119dzy cz\u0142onkami nie podlegaj\u0105 VAT, a wsp\u00f3lne rozliczenie mo\u017ce..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/grupa-vat-kiedy-warto-ja-utworzyc-i-jakie-daje-korzysci\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":22623,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,1175,1218,1108,1472,598],"class_list":["post-22622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-doradztwo-podatkowe","tag-doradztwo-vat","tag-jpk_vat-pl","tag-przepisy-o-podatku-vat","tag-rozliczenie-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Grupa VAT w Polsce \u2013 korzy\u015bci, warunki i ryzyka podatkowe<\/title>\n<meta name=\"description\" content=\"Grupa VAT pozwala wsp\u00f3lnie rozlicza\u0107 podatek, poprawi\u0107 p\u0142ynno\u015b\u0107 i ograniczy\u0107 nieodliczalny VAT. 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