🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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string(19) "Korekta podatku VAT"
["content"]=>
string(2544) "OPIS SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
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["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2544) "OPIS SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
"
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["additional_info"]=>
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
"
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Materiały:
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string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
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["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
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["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
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string(0) ""
["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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["content"]=>
string(2869) "OPIS SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
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["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 34 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(2869) "OPIS SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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string(56) "KSeF: Ostatnie chwile przed zmianą sposobu fakturowania"
["content"]=>
string(1970) "OPIS WEBINARU
Celem Szkolenia jest możliwie szczegółowe omówienie docelowej formy obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z prezentacją podstawowych zasad trybu fakturowania online i offline, a także z omówieniem najczęściej pojawiających się pytań i wątpliwości podatników.
PROGRAM
- Istota systemu:
- zakres dokumentów funkcjonujących w KSeF i poza nim,
- Podmioty obowiązane i wyłączenia,
- fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
- podmioty „wykluczone cyfrowo”
- Faktura ustrukturyzowana:
- definicja i indywidualny numer KSeF (tzw. KSeF ID)
- data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
- data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
- E-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP
- Tryby offline
- Schema FA(3) (wybrane zagadnienia)
- Sposób korzystania z KSeF, autoryzacje i uprawnienia:
- dla jednoosobowej działalności gospodarczej,
- dla spółek handlowych,
- Zmiany oczekujące na rok 2027:
- zmiany sposobu płatności
- sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
- pozostałe
*Program może zostać zmieniony lub doprecyzowany w miarę możliwości zapoznania się z efektami działań wdrożeniowych IT po stronie Ministerstwa Finansów.
"
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Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 38 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(1970) "OPIS WEBINARU
Celem Szkolenia jest możliwie szczegółowe omówienie docelowej formy obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z prezentacją podstawowych zasad trybu fakturowania online i offline, a także z omówieniem najczęściej pojawiających się pytań i wątpliwości podatników.
PROGRAM
- Istota systemu:
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- Podmioty obowiązane i wyłączenia,
- fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
- podmioty „wykluczone cyfrowo”
- Faktura ustrukturyzowana:
- definicja i indywidualny numer KSeF (tzw. KSeF ID)
- data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
- data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
- E-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP
- Tryby offline
- Schema FA(3) (wybrane zagadnienia)
- Sposób korzystania z KSeF, autoryzacje i uprawnienia:
- dla jednoosobowej działalności gospodarczej,
- dla spółek handlowych,
- Zmiany oczekujące na rok 2027:
- zmiany sposobu płatności
- sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
- pozostałe
*Program może zostać zmieniony lub doprecyzowany w miarę możliwości zapoznania się z efektami działań wdrożeniowych IT po stronie Ministerstwa Finansów.
"
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Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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Celem szkolenie będzie omówienie i usystematyzowanie zasad wyceny aktywów i pasywów w sprawozdaniu finansowym za 2025 r. przede wszystkim w dużych jednostkach. Na tle tych zasad wskazane zostaną reguły ujmowania przychodów i kosztów wynikających z tej wyceny.
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2. Prezentacja danych za bieżący okres i okres porównawczy
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• Inwestycje i instrumenty finansowe
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• Rezerwy i bierne rozliczenia międzyokresowe
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"
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Tak
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string(958) "Agnieszka jest doradcą podatkowym oraz managerem w Kancelarii LTCA
Ukończyła prawo na Uniwersytecie Warszawskim oraz zdobyła uprawnienia doradcy podatkowego.
Posiada wieloletnie doświadczenie zawodowe, w tym również w organach administracji skarbowej, gdzie zajmowała się prowadzeniem oraz nadzorowaniem postępowań podatkowych w zakresie podatku dochodowego od osób fizycznych oraz podatku dochodowego od osób prawnych.
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Reprezentuje klientów w toku postępowań podatkowych oraz postępowań przed sądami administracyjnymi.
"
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["id"]=>
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["name"]=>
string(122) "Zamknięcie roku podatkowego 2025 przez Płatnika podatku dochodowego od osób fizycznych Planowane zmiany PIT na 2026 rok"
["content"]=>
string(4214) "OPIS SZKOLENIA
Celem szkolenia jest omówienie zamknięcia roku podatkowego 2025 przez płatnika podatku dochodowego od osób fizycznych.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Obowiązki płatnika sporządzania informacji i deklaracji PIT za rok 2025 – rodzaje formularzy (PIT-11, PIT-4R i PIT-8AR, PIT-R), zasady wypełniania, forma i terminy ich przekazywania
- Uwzględnianie różnego rodzaju kosztów uzyskania przychodów (ryczałtowe, podstawowe, podwyższone, 50-procentowe).
- Umowa o pracę w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie wpłat na Pracownicze Plany Kapitałowe, nieodpłatnych świadczeń, świadczeń rzeczowych (niepieniężnych), świadczeń z Zakładowego Funduszu Świadczeń Socjalnych, zasiłków wypłacanych przez płatnika, pobranej składki zdrowotnej, składki na związki zawodowe, zapomóg)
- Działalność wykonywana osobiście w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie przychodów uzyskanych z tytułu umowy zlecenia, umowy o dzieło lub kontraktu menedżerskiego, z tytułu powołania, nieodpłatnych świadczeń, świadczeń rzeczowych)
- Omówienie zasad wypełniania PIT-11 przy zwolnieniach podatkowych (ulga dla młodych, ulga dla seniorów, ulga dla rodzin 4+, ulga na powrót, zasady wykazania przychodów, które zostały opodatkowane, mimo spełnienia warunków do zwolnienia, zasady wykazywania przychodów po przekroczeniu kwoty zwolnienia, zasady wykazywania kosztów uzyskania przychodów przy zwolnieniach podatkowych)
- Inne przypadki (prawa majątkowe w tym prawa autorskie, należności po zmarłym pracowniku, przychody z innych źródeł, przejęcie pracowników z innej firmy, śmierć w trakcie roku, należności wypłacane po ustaniu zatrudnienia, błąd płatnika w trakcie roku a PIT-11, oddelegowanie za granicę a PIT-11)
- Zasady wypełniania formularza PIT-4R (m.in. brak poboru zaliczki a PIT-4R, zwolnienia podatkowe a liczba pracowników, niepełne etaty, kilka umów u jednego pracodawcy)
- Zasady wypełniania formularza PIT-8AR
- Wynagrodzenie płatnika (m.in. odzyskanie wynagrodzenia za lata poprzednie)
- Omówienie zasad wypełniania PIT-R (podmioty zobowiązane, zasady wykazywania kwot zwolnionych i konsekwencje przekroczenia kwoty zwolnionej, kwoty wypłacane za okresy poprzednie, z opóźnieniem)
- PIT-2 (m.in. zasady wypełniana, okres obowiązywania, forma, skutki dla płatnika złożonego błędnego oświadczenia lub wniosku
- Zmiany w 2026 r.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
3 godziny 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
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["name"]=>
string(122) "Zamknięcie roku podatkowego 2025 przez Płatnika podatku dochodowego od osób fizycznych Planowane zmiany PIT na 2026 rok"
["content"]=>
string(4214) "OPIS SZKOLENIA
Celem szkolenia jest omówienie zamknięcia roku podatkowego 2025 przez płatnika podatku dochodowego od osób fizycznych.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
- Obowiązki płatnika sporządzania informacji i deklaracji PIT za rok 2025 – rodzaje formularzy (PIT-11, PIT-4R i PIT-8AR, PIT-R), zasady wypełniania, forma i terminy ich przekazywania
- Uwzględnianie różnego rodzaju kosztów uzyskania przychodów (ryczałtowe, podstawowe, podwyższone, 50-procentowe).
- Umowa o pracę w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie wpłat na Pracownicze Plany Kapitałowe, nieodpłatnych świadczeń, świadczeń rzeczowych (niepieniężnych), świadczeń z Zakładowego Funduszu Świadczeń Socjalnych, zasiłków wypłacanych przez płatnika, pobranej składki zdrowotnej, składki na związki zawodowe, zapomóg)
- Działalność wykonywana osobiście w kontekście prawidłowego wypełnienia PIT-11 przez płatnika (m.in. wykazywanie przychodów uzyskanych z tytułu umowy zlecenia, umowy o dzieło lub kontraktu menedżerskiego, z tytułu powołania, nieodpłatnych świadczeń, świadczeń rzeczowych)
- Omówienie zasad wypełniania PIT-11 przy zwolnieniach podatkowych (ulga dla młodych, ulga dla seniorów, ulga dla rodzin 4+, ulga na powrót, zasady wykazania przychodów, które zostały opodatkowane, mimo spełnienia warunków do zwolnienia, zasady wykazywania przychodów po przekroczeniu kwoty zwolnienia, zasady wykazywania kosztów uzyskania przychodów przy zwolnieniach podatkowych)
- Inne przypadki (prawa majątkowe w tym prawa autorskie, należności po zmarłym pracowniku, przychody z innych źródeł, przejęcie pracowników z innej firmy, śmierć w trakcie roku, należności wypłacane po ustaniu zatrudnienia, błąd płatnika w trakcie roku a PIT-11, oddelegowanie za granicę a PIT-11)
- Zasady wypełniania formularza PIT-4R (m.in. brak poboru zaliczki a PIT-4R, zwolnienia podatkowe a liczba pracowników, niepełne etaty, kilka umów u jednego pracodawcy)
- Zasady wypełniania formularza PIT-8AR
- Wynagrodzenie płatnika (m.in. odzyskanie wynagrodzenia za lata poprzednie)
- Omówienie zasad wypełniania PIT-R (podmioty zobowiązane, zasady wykazywania kwot zwolnionych i konsekwencje przekroczenia kwoty zwolnionej, kwoty wypłacane za okresy poprzednie, z opóźnieniem)
- PIT-2 (m.in. zasady wypełniana, okres obowiązywania, forma, skutki dla płatnika złożonego błędnego oświadczenia lub wniosku
- Zmiany w 2026 r.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
3 godziny 33 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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array(4) {
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}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
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bool(false)
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bool(false)
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["translatedAttributes"]=>
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}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
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[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
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[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
["mediaConversions"]=>
array(0) {
}
["mediaCollections"]=>
array(0) {
}
["deletePreservingMedia":protected]=>
bool(false)
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array(0) {
}
["scoutMetadata":protected]=>
array(0) {
}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[7]=>
object(App\Models\Product)#3093 (46) {
["connection":protected]=>
string(5) "pgsql"
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string(8) "products"
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string(2) "id"
["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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["content"]=>
string(1290) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(758) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
56 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(1290) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
Ważnym elementem szkolenia jest wskazanie zasad ponoszenia odpowiedzialności za nieprawidłowe rozliczenia podatkowe, w tym w aspekcie VAT. Omówione zostaną również sposoby na ograniczenie ewentualnych ryzyk kwestia dotycząca tzw. należytej staranności w VAT.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
"
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Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Prowadzenie księgowości w fundacjach i stowarzyszeniach (NGO)
PROGRAM
1. Podstawy prawne działalności
a) Organizacje pozarządowe
b) Stowarzyszenia
c) Fundacje
d) Działalność Pożytku publicznego
2. Uproszczona Ewidencja Przychodów i Kosztów - UEPiK
a) Kto może korzystać z uproszczeń
b) Zestawienie przychodów i kosztów
c) Zestawienie przepływów finansowych
3. Ewidencja księgowa – księgi rachunkowe - Uor
a) Polityka rachunkowości
b) Przychody z działalności nieodpłatnej, odpłatnej, działalności gospodarczej
c) Koszty działalności nieodpłatnej, odpłatnej, gospodarczej
4. Sprawozdanie finansowe
a) Załącznik 6 Uor
b) Załącznik 1 Uor
5. Sprawozdanie merytoryczne
6. Podatek dochodowy NGO
a) zwolnienie z podatku dochodowego działalności statutowej
b) brak zwolnienia dla niektórych dochodów
c) dotacje zwolnione z CIT
d) zwolnienie od podatku składek członkowskich
7. Podatek od towarów i usług NGO
a) zwolnienie podmiotowe w VAT
b) zwolnienia przedmiotowe w VAT
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"
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
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PROGRAM
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d) Działalność Pożytku publicznego
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b) Załącznik 1 Uor
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a) zwolnienie z podatku dochodowego działalności statutowej
b) brak zwolnienia dla niektórych dochodów
c) dotacje zwolnione z CIT
d) zwolnienie od podatku składek członkowskich
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Materiały:
Tak
"
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Doświadczony wykładowca z zakresu rachunkowości lub jej wybranych obszarów na studiach podyplomowych organizowanych przez Instytut Rachunkowości i Podatków oraz w podmiotach tj. ING Lease, PGNIG S.A., Komisja Nadzoru Finansowego (UKNF), BZ WBK-Aviva TUO TUnŻ, Tramwaje Warszawskie, Eurobox Polska, Rockwell Automation, EADS PZL Warszawa-Okęcie, PSA Finance Polska, Hutchinson Poland, Delphi, Aptiv Automotive, Pandora Jewelry Shared Services, CBRE Corporate Outsourcing, Qiagen SSC, Alior Leasing oraz wiele innych.
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Doświadczenie w obszarze rachunkowości i rewizji zdobywał pracując w największych firmach audytorskich działających na rynku polskim, w tym w jednej z firm z tzw. Wielkiej Czwórki. W firmach, w których pracował zajmował m.in. stanowiska kierownicze, gdzie był odpowiedzialny za nadzorowanie badań polskich spółek należących do dużych międzynarodowych koncernów, opracowywał metodykę badania oraz wzory dokumentacji rewizyjnej, nadzorował działanie systemu kontroli jakości, stanowił wsparcie techniczne w obszarze procedur rewizyjnych dla zespołów audytorskich.
Przez wiele lat realizował badania jednostkowych oraz skonsolidowanych sprawozdań finansowych przedsiębiorstw, badania wydatków z realizacji projektów finansowanych ze środków unijnych lub innych grantów, badania pakietów konsolidacyjnych przygotowywanych w oparciu o MSSF oraz HBII, prace atestacyjne w oparciu o uzgodnione procedury, usługi z zakresu due diligence finansowego, przygotowywania dokumentacji zabezpieczeń, badania prospektów emisyjnych.
Doświadczony wykładowca z zakresu rachunkowości lub jej wybranych obszarów na studiach podyplomowych organizowanych przez Instytut Rachunkowości i Podatków oraz w podmiotach tj. ING Lease, PGNIG S.A., Komisja Nadzoru Finansowego (UKNF), BZ WBK-Aviva TUO TUnŻ, Tramwaje Warszawskie, Eurobox Polska, Rockwell Automation, EADS PZL Warszawa-Okęcie, PSA Finance Polska, Hutchinson Poland, Delphi, Aptiv Automotive, Pandora Jewelry Shared Services, CBRE Corporate Outsourcing, Qiagen SSC, Alior Leasing oraz wiele innych.
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OPIS SZKOLENIA
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PROGRAM
1. Harmonogram zamknięcia i daty graniczne – obowiązki, terminy, zamknięcie ksiąg; sporządzenie i zatwierdzenie SF (UoR art. 24–27, 52–53).
2. Przegląd polityki rachunkowości na koniec roku – progi istotności, uproszczenia, test rezerw i RMK; dokumentowanie zmian (UoR art. 10; KSR 7).
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15. Finalizacja formalna – podpisy, e-sprawozdanie finansowe (XML), złożenie do KRS/ organów właściwych, archiwizacja ksiąg i dowodów (UoR art. 74–76).
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Czas trwania:
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["content"]=>
string(4108) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących planowanych zmian w podatku od towarów i usług na rok 2026 – zarówno tych już uchwalonych, jak też dopiero zapowiadanych.
W szczególności omówione zostaną zagadnienia dotyczące:
1. Podstawowe informacje na temat KSeF, w tym zapowiadane zmiany w zakresie JPK;
2. Podwyższenie kwoty uprawniającej do tzw. „zwolnienia podmiotowego”;
3. Zmiany zapowiadane w projekcie UD 314.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Krajowy System e-Faktur
o Zasady funkcjonowania systemu;
o Zmiany wynikające z tzw. „Podręcznika”;
o JPK_VAT a KSeF – projekt założeń.
2. Podwyższenie kwoty uprawniającej do tzw. „zwolnienia podmiotowego”
o Zasady wprowadzenia nowego kwoty uprawniającej do zwolnienia;
o Analiza przepisów przejściowych;
o Konsekwencje powrotu do zwolnienia od podatku.
3. Zapowiedź zmian wynikająca z projektu UD 314
o Zmiana zasad ustalania miejsca opodatkowania dostawy energii;
o Zmiany w zakresie obowiązku składania spisu z natury;
o Status podatkowy członków gospodarstwa rolnego;
o Zmiany dotyczące grupy VAT;
o Obowiązek podatkowy dla transakcji z nakazu organu władzy publicznej bądź w zamian za odszkodowanie;
o System kaucyjny – doprecyzowanie kwestii stawek podatku;
o Stawka 0% przy usługach związanych z importem towarów;
o Zmiany w zakresie „ulgi na złe długi”;
o Rejestracja podatników VAT – doprecyzowanie praw i obowiązków podatnika;
o WNT nowego środka transportu – zmiany w zakresie obowiązku zapłaty podatku;
o Zmiany w zakresie raportowania czynności w JPK;
o Odpowiedzialność solidarna za zaległości dostawcy – rozszerzenie zakresu stosowania;
o Skład podatkowy – wprowadzenie nowej instytucji do polskiego systemu VAT;
o Pozostałe zmiany.
"
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["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 42 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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["name"]=>
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["content"]=>
string(4108) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest kompleksowe przedstawienie zagadnień dotyczących planowanych zmian w podatku od towarów i usług na rok 2026 – zarówno tych już uchwalonych, jak też dopiero zapowiadanych.
W szczególności omówione zostaną zagadnienia dotyczące:
1. Podstawowe informacje na temat KSeF, w tym zapowiadane zmiany w zakresie JPK;
2. Podwyższenie kwoty uprawniającej do tzw. „zwolnienia podmiotowego”;
3. Zmiany zapowiadane w projekcie UD 314.
Szkolenie obejmuje również przedstawienie tez wynikających z najnowszych orzeczeń TSUE w zakresie omawianych zagadnień, jak równie orzecznictwa sądów krajowych i interpretacji Dyrektora KIS.
Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Krajowy System e-Faktur
o Zasady funkcjonowania systemu;
o Zmiany wynikające z tzw. „Podręcznika”;
o JPK_VAT a KSeF – projekt założeń.
2. Podwyższenie kwoty uprawniającej do tzw. „zwolnienia podmiotowego”
o Zasady wprowadzenia nowego kwoty uprawniającej do zwolnienia;
o Analiza przepisów przejściowych;
o Konsekwencje powrotu do zwolnienia od podatku.
3. Zapowiedź zmian wynikająca z projektu UD 314
o Zmiana zasad ustalania miejsca opodatkowania dostawy energii;
o Zmiany w zakresie obowiązku składania spisu z natury;
o Status podatkowy członków gospodarstwa rolnego;
o Zmiany dotyczące grupy VAT;
o Obowiązek podatkowy dla transakcji z nakazu organu władzy publicznej bądź w zamian za odszkodowanie;
o System kaucyjny – doprecyzowanie kwestii stawek podatku;
o Stawka 0% przy usługach związanych z importem towarów;
o Zmiany w zakresie „ulgi na złe długi”;
o Rejestracja podatników VAT – doprecyzowanie praw i obowiązków podatnika;
o WNT nowego środka transportu – zmiany w zakresie obowiązku zapłaty podatku;
o Zmiany w zakresie raportowania czynności w JPK;
o Odpowiedzialność solidarna za zaległości dostawcy – rozszerzenie zakresu stosowania;
o Skład podatkowy – wprowadzenie nowej instytucji do polskiego systemu VAT;
o Pozostałe zmiany.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 42 minuty
Certyfikat:
Tak
Materiały:
Tak
"
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string(16) "createdWithMetas"
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array(0) {
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array(0) {
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array(0) {
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string(14) "remember_token"
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array(8) {
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(5) "phone"
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string(6) "status"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(5) "email"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
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array(7) {
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string(1225) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie planowanych zmian w PIT na 2026 r oraz omówienie zmieniającej się praktyki orzeczniczej i interpretacyjnej a także wskazanie podstawowych wyzwań na 2026 r.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1. Zmiany w PIT na 2026 r.
2. Ciekawe orzeczenia i interpretacje.
3. Wyzwania na 2026 r.
"
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string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 48 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem szkolenia jest omówienie planowanych zmian w PIT na 2026 r oraz omówienie zmieniającej się praktyki orzeczniczej i interpretacyjnej a także wskazanie podstawowych wyzwań na 2026 r.
Grupa docelowa: księgowi, pracownicy działów finansowych, kadrowych i controllingu oraz inne osoby zajmujące się podatkami w danej organizacji.
PROGRAM
1. Zmiany w PIT na 2026 r.
2. Ciekawe orzeczenia i interpretacje.
3. Wyzwania na 2026 r.
"
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string(0) ""
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string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 48 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(44) "SCTeam\Products\Presenters\Revisions\Product"
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string(32) "clickMeetingConference.starts_at"
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Znaleziono 493 szkoleń
