{"id":976,"date":"2024-10-02T05:50:55","date_gmt":"2024-10-02T05:50:55","guid":{"rendered":"https:\/\/srv86943.seohost.com.pl\/?page_id=976"},"modified":"2024-10-08T15:14:01","modified_gmt":"2024-10-08T15:14:01","slug":"akcyza-na-samochod","status":"publish","type":"page","link":"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0430\u043a\u0446\u0438\u0437\u043d\u044b\u0439-\u0441\u0431\u043e\u0440-\u043d\u0430-\u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438\/","title":{"rendered":"\u0410\u043a\u0446\u0438\u0437 \u043d\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044c"},"content":{"rendered":"\n<p><\/p>\n\n\n<section class=\"mt-24 lg:mt-32 wp-block-wynimkopartnerzy-section-breadcrumbs\">\n    <div class=\"breadcrumbs-gradient lg:mr-1 lg:rounded-r-full\">\n        <div class=\"gap-2 grid grid-rows-2 max-w-screen-xl mx-auto pr-1 lg:bg-white lg:flex lg:flex-row lg:gap-0 lg:min-h-24 lg:pr-0 lg:rounded-r-full\">\n            <div class=\"bg-primary_yellow flex items-center min-h-16 min-h-[60px] px-5 py-2 rounded-r-full lg:min-h-none lg:py-3 lg:rounded-r-full lg:w-5\/12\">\n                <h1 class=\"font-Inter font-semibold leading-5 max-w-screen-xl text-dark_navy text-lg lg:leading-9 lg:pr-8 lg:text-[32px]\">Akcyza na samoch\u00f3d<\/h1>\n            <\/div>\n            <div class=\"min-h-[60px] overflow-hidden rounded-r-full lg:min-h-none lg:w-7\/12\">\n                <nav class=\"bg-white flex h-full items-center px-5 py-2 lg:rounded-r-full\"> \n                                                                <p class=\"font-Inter font-medium leading-5 text-[10px] sm:text-sm\"><a href=\"https:\/\/wynimko.pl\/ru\" class=\"text-light_navy\">Wynimko&amp;Partnerzy<\/a><span class=\"text-light_navy\"> > <\/span><a href=\"\" class=\"text-primary_yellow\">Prawo podatkowe i celne\u00a0<\/a><\/p>\n                     \n                <\/nav>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"max-w-[2560px] mt-6 mx-auto lg:px-5 wp-block-wynimkopartnerzy-single-offers-subject\"> \n    <div class=\"bg-white rounded-[30px]\"> \n        <div class=\"max-w-screen-xl mx-auto pb-4 pt-7 px-5\"> \n            <div class=\"flex flex-col pb-20 lg:flex-row lg:gap-14 lg:pt-10\"> \n                <div class=\"w-full lg:max-w-[300px] lg:min-w-[300px] xl:max-w-[391px] xl:min-w-[391px]\"> \n                    <div class=\"categories-sticky-menu duration-500 ease-in-out h-auto lg:sticky lg:top-32 transition-all\"> \n                        <p class=\"font-Inter font-semibold pb-6 text-dark_navy text-lg\">Nawiguj po wybranej tematyce:<\/p> \n                    <div class=\"flex flex-col gap-10 max-w-xl mx-auto\"> \n                                                        <div class=\"bg-gray_light flex flex-col gap-3 p-5 rounded-[30px] side-bar-menu\"> \n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435-\u0440\u0435\u0448\u0435\u043d\u0438\u044f-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0433\u043e-\u043e\u0440\u0433\/\" id=\"post-847\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Odwo\u0142anie od decyzji Urz\u0119du Celnego<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0444\u0438\u0441\u043a\u0430\u043b\u044c\u043d\u044b\u0439-\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\/\" id=\"post-877\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Kontrola skarbowa<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e-2\/\" id=\"post-957\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Prawo podatkowe i celne<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0435-\u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u0435\/\" id=\"post-967\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Ceny transferowe<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433-\u043d\u0430-\u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435-\u0441\u0434\u0435\u043b\u043a\u0438\/\" id=\"post-969\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Podatek od czynno\u015bci cywilno prawnych<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433-\u043d\u0430-\u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e\/\" id=\"post-971\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Podatek od spadku<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435-\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e-\u0440\u0435\u0448\u0435\u043d\u0438\u044f\/\" id=\"post-974\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Odwo\u0142anie si\u0119 od decyzji podatkowej<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0430\u043a\u0446\u0438\u0437\u043d\u044b\u0439-\u0441\u0431\u043e\u0440-\u043d\u0430-\u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438\/\" id=\"post-976\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Akcyza na samoch\u00f3d<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043f\u043e\u043c\u043e\u0449\u044c-\u0432-\u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0438-\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439-\u0438-\u0440\u0430\/\" id=\"post-985\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Ulga badawczo-rozwojowa<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435-\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438-\u0434\u043b\u044f-\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439\/\" id=\"post-987\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0142ad\u201d<\/p><\/a>\n                                 \n                            <\/div>\n                         \n                        <div class=\"bg-primary_yellow mx-auto pb-5 pt-10 px-5 rounded-[30px]\"> \n                            <p class=\"font-Inter font-normal text-base text-center text-dark_navy\">Jeste\u015b zainteresowany t\u0105 us\u0142ug\u0105?<\/p> \n                            <h3 class=\"font-Inter font-bold pb-10 pt-2 text-2xl text-center text-dark_navy\">Opowiedz nam o swoich potrzebach wype\u0142niaj\u0105c formularz kontaktowy<\/h3> <a class=\"bg-dark_navy cursor-pointer flex gap-3 group items-center justify-between overflow-hidden pl-6 pr-3 py-3 relative rounded-full md:pr-12\" href=\"#sekcja-kontaktowa\"> <p class=\"duration-500 font-Inter font-semibold text-base text-white md:group-hover:translate-x-7\">Przejd\u017a do formularza<\/p><div class=\"duration-500 md:absolute md:flex md:group-hover:-translate-x-full md:h-full md:inset-0 md:items-center md:justify-end md:px-3 md:w-full\"> \n                                    <svg 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\"\/> \n    <\/defs>     \n<\/svg>                                                         \n                            <p class=\"font-Inter font-medium text-base text-dark_navy\">Akcyza na samoch\u00f3d<\/p> \n                        <\/div>                         \n                        <div> \n                                                            <h2 class=\"font-Inter font-semibold py-6 text-dark_navy text-lg uppercase lg:text-2xl\">Akcyza na samoch\u00f3d sprowadzany do Polski<\/h2>\n                             \n                                <div >\n                                \n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Nie ma przy tym znaczenia, czy sprowadzane auto osobowe jest nowe, czy te\u017c u\u017cywane oraz czy przyjecha\u0142o do nas z Niemiec, czy przyp\u0142yn\u0119\u0142o z USA.<br><br>O tym\u00a0natomiast, czy samoch\u00f3d jest samochodem ci\u0119\u017carowym, czy osobowym decyduje jego stan techniczny. Zgodnie ze stanowiskiem organ\u00f3w podatkowych samoch\u00f3d ci\u0119\u017carowy nie mo\u017ce mie\u0107 np. tylnych siedze\u0144, pas\u00f3w bezpiecze\u0144stwa i innych atrybut\u00f3w standardowych dla pojazdu osobowego. Obecno\u015b\u0107 pas\u00f3w, szyb, klamek, uchwyt\u00f3w, wentylacji czy otwor\u00f3w w pod\u0142odze na umocowanie foteli, decyduje o klasyfikacji pojazdu jako osobowego.<br><br><em><strong>Doda\u0107 nale\u017cy, \u017ce wymontowanie tylnego rz\u0119du siedze\u0144 nie dyskwalifikuje auta jako samochodu osobowego.<\/strong><\/em><\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Zgodnie z przepisem\u00a0<em>art. 100 ustawy z dnia 6 grudnia 2008 r. o podatku akcyzowym<\/em>,\u00a0<strong>przedmiotem opodatkowania podatkiem akcyzowym jest:<\/strong><br><\/p> <\/div>\n\n\n\n<ul class=\"wp-block-wynimkopartnerzy-services-list list-disc list-inside ml-3\">\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">import spoza UE samochodu osobowego, kt\u00f3ry nie by\u0142 wcze\u015bniej rejestrowany w Polsce,<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">nabycie samochodu osobowego w innym kraju cz\u0142onkowskim UE, kt\u00f3ry nie by\u0142 wcze\u015bniej rejestrowany w Polsce,<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">dokonanie na terenie Polski pierwszej sprzeda\u017cy samochodu osobowego wcze\u015bniej niezarejestrowanego, wyprodukowanego w Polsce lub samochodu, kt\u00f3ry zosta\u0142 sprowadzony na teren Polski z innego kraju cz\u0142onkowskiego lub spoza obszaru celnego UE i nie zosta\u0142a uiszczona od niego akcyza,<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">dokonanie w Polsce sprzeda\u017cy niezarejestrowanego samochodu osobowego, nast\u0119puj\u0105cej po sprzeda\u017cy, o kt\u00f3rej mowa powy\u017cej, je\u017celi nie uregulowano akcyzy w pe\u0142nej wysoko\u015bci, a w wyniku tocz\u0105cego si\u0119 post\u0119powania kontrolnego, podatkowego albo kontroli podatkowej ustalono, \u017ce podatek nie zosta\u0142 zap\u0142acony.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\"><br><em><strong>I tak:<\/strong>\u00a0w przypadku importu samochodu spoza terytorium UE, obowi\u0105zek zap\u0142aty podatku akcyzowego powstaje w tym samym dniu, w kt\u00f3rym zgodnie z przepisami prawa celnego dosz\u0142o do powstania tzw. d\u0142ugu celnego.<\/em><br><br>Podstaw\u0119 opodatkowania stanowi w\u00f3wczas co do zasady warto\u015b\u0107 celna samochodu powi\u0119kszona o nale\u017cne c\u0142o.<br><br>W przypadku natomiast nabycia wewn\u0105trzwsp\u00f3lnotowego podstaw\u0105 opodatkowania jest cena zakupu samochodu osobowego, a obowi\u0105zek podatkowy,\u00a0<em>zgodnie z art. 101 ust. 2 ustawy o podatku akcyzowym<\/em>\u00a0powstaje z dniem:<br><\/p> <\/div>\n\n\n\n<ul class=\"wp-block-wynimkopartnerzy-services-list list-disc list-inside ml-3\">\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">sprowadzenia samochodu z terytorium innego pa\u0144stwa cz\u0142onkowskiego do Polski, je\u017celi oczywi\u015bcie nabycie prawa w\u0142asno\u015bci nast\u0105pi\u0142o przed dokonaniem jego przemieszczenia,<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">nabycia prawa w\u0142asno\u015bci, w przypadku gdy nast\u0105pi\u0142o ono ju\u017c po sprowadzeniu auta do Polski<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">z\u0142o\u017cenia wniosku o rejestracj\u0119 samochodu w Polsce przez osob\u0119 nie b\u0119d\u0105ca jego w\u0142a\u015bcicielem, je\u017celi samoch\u00f3d zosta\u0142 zakupiony i sprowadzony z innego kraju cz\u0142onkowskiego<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\"><br>W przypadku sprzeda\u017cy niezarejestrowanego samochodu osobowego w Polsce,\u00a0obowi\u0105zek podatkowy powstaje z dniem jego wydania kupuj\u0105cemu, a w przypadku takich czynno\u015bci jak zamiana, czy darowizna z dniem wykonania tych czynno\u015bci.<\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Wysoko\u015b\u0107 stawki akcyzy na samochody osobowe okre\u015bla\u00a0<em>art. 105 ustawy o podatku akcyzowym<\/em>. Wynosi ona:<br><\/p> <\/div>\n\n\n\n<ul class=\"wp-block-wynimkopartnerzy-services-list list-disc list-inside ml-3\">\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\"><strong>18,6%<\/strong>\u00a0podstawy opodatkowania w przypadku pojazd\u00f3w o pojemno\u015bci silnika przekraczaj\u0105cej 2000 centymetr\u00f3w sze\u015bciennych,<\/li>\n\n\n\n<li class=\"wp-block-wynimkopartnerzy-services-list-point font-Inter font-normal text-dark_navy text-sm lg:text-lg\">3,1%\u00a0podstawy opodatkowania dla innych samochod\u00f3w osobowych.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\"><br><strong>Nale\u017cy pami\u0119ta\u0107,<\/strong>\u00a0\u017ce je\u017celi cena auta na umowie lub fakturze zostanie zani\u017cona, co wzbudzi uwag\u0119 urz\u0119dnika celnego, mo\u017ce on za podstaw\u0119 naliczenia akcyzy przyj\u0105\u0107 wycen\u0119 pojazdu sporz\u0105dzon\u0105 za pomoc\u0105 takich program\u00f3w jak Eurotax lub Audatex.<br><br><strong>Organem w\u0142a\u015bciwym w sprawach o rozliczenie akcyzy<\/strong>\u00a0jest naczelnik urz\u0119du celnego w I instancji oraz dyrektor izby celnej jako organ odwo\u0142awczy. Ich w\u0142a\u015bciwo\u015b\u0107 miejscow\u0105 ustala si\u0119 wed\u0142ug miejsca wykonania czynno\u015bci lub wyst\u0105pienia stanu faktycznego generuj\u0105cego powstanie obowi\u0105zku podatkowego.<br><br>Dope\u0142nienie formalno\u015bci zwi\u0105zanych z op\u0142aceniem\u00a0<strong>akcyzy za samoch\u00f3d<\/strong>\u00a0mo\u017ce okaza\u0107 si\u0119 skomplikowane dla os\u00f3b, kt\u00f3re na co dzie\u0144 nie zajmuj\u0105 si\u0119 tego typu kwestiami. S\u0105 to jednak czynno\u015bci rutynowe dla\u00a0<a href=\"https:\/\/wynimko.pl\/adwokat\/\">radc\u00f3w prawnych<\/a>, dlatego warto si\u0119 do nich zwr\u00f3ci\u0107, by nie nara\u017ca\u0107 si\u0119 na pope\u0142nienie uchybie\u0144.<\/p> <\/div>\n\n                            <\/div>                             \n                        <\/div>                         \n                    <\/div>                     \n                                                            <div>\n                                            <\/div>\n                <\/div>                 \n            <\/div>             \n        <\/div>         \n    <\/div>     \n<\/section>\n\n\n<section class=\"wp-block-wynimkopartnerzy-contact-form-section mx-5 overflow-hidden pt-10\"> <div data-empty-placeholder=\"\" class=\"h-0\" id=\"sekcja-kontaktowa\"><\/div> <div class=\"flex flex-col gap-20 justify-between lg:flex-row lg:gap-16 max-w-screen-xl mx-auto pb-20 xl:gap-28\"> <div 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\"\/> \n    <\/defs>     \n<\/svg> <p class=\"font-Inter font-medium ml-4 self-center text-base text-dark_navy\">Formularz kontaktowy<\/p> <\/div> <div> <h2 class=\"font-Inter font-semibold leading-8 pb-4 text-2xl text-dark_navy lg:max-w-sm xl:leading-[52px] xl:text-[40px]\">Uzupe\u0142nij formularz i zadaj nam pytanie<\/h2> <p class=\"font-Inter font-normal leading-6 text-base text-dark_navy\">Odezwiemy si\u0119 tak szybko jak mo\u017cliwe.<\/p> <\/div> <div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f674-o1\" lang=\"pl-PL\" dir=\"ltr\" data-wpcf7-id=\"674\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ru\/wp-json\/wp\/v2\/pages\/976#wpcf7-f674-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formularz kontaktowy\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"674\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"pl_PL\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f674-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_visible_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_repeaters\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_steps\" value=\"{}\" \/><input type=\"hidden\" name=\"_wpcf7cf_options\" value=\"{&quot;form_id&quot;:674,&quot;conditions&quot;:[{&quot;then_field&quot;:&quot;other_problem&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;problem&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;Mam inny problem&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:&quot;400&quot;,&quot;animation_outtime&quot;:&quot;400&quot;,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:&quot;&quot;,&quot;notice_dismissed_rollback-cf7-5.9.8&quot;:true,&quot;notice_dismissed_rollback-cf7-6.0.6&quot;:true}}\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"form-fields md:mx-auto lg:max-w-none pt-8 md:max-w-[550px]\">\n\t<div class=\"bg-white mb-6 px-5 py-8 rounded-[30px]\">\n\t\t<p class=\"font-Inter font-normal pb-5 text-base text-dark_navy\">Wybierz problem kt\u00f3ry Ci\u0119 dotyczy\n\t\t<\/p>\n\t\t<div class=\"font-Inter font-normal text-dark_navy text-xs\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem\"><span class=\"wpcf7-form-control wpcf7-checkbox wpcf7-validates-as-required problem_checkbox grid items-center gap-2 grid-cols-2\"><span class=\"wpcf7-list-item first\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Odwo\u0142anie od decyzji Urz\u0119du Celnego\" \/><span class=\"wpcf7-list-item-label\">Odwo\u0142anie od decyzji Urz\u0119du Celnego<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Kontrola skarbowa\" \/><span class=\"wpcf7-list-item-label\">Kontrola skarbowa<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Prawo podatkowe i celne\" \/><span class=\"wpcf7-list-item-label\">Prawo podatkowe i celne<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Ceny transferowe\" \/><span class=\"wpcf7-list-item-label\">Ceny transferowe<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Podatek od czynno\u015bci cywilno prawnych\" \/><span class=\"wpcf7-list-item-label\">Podatek od czynno\u015bci cywilno prawnych<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Podatek od spadku\" \/><span class=\"wpcf7-list-item-label\">Podatek od spadku<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Odwo\u0142anie si\u0119 od decyzji podatkowej\" \/><span class=\"wpcf7-list-item-label\">Odwo\u0142anie si\u0119 od decyzji podatkowej<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Akcyza na samoch\u00f3d\" \/><span class=\"wpcf7-list-item-label\">Akcyza na samoch\u00f3d<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Ulga badawczo-rozwojowa\" \/><span class=\"wpcf7-list-item-label\">Ulga badawczo-rozwojowa<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0141ad\u201d\" \/><span class=\"wpcf7-list-item-label\">Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0141ad\u201d<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Mam inny problem\" \/><span class=\"wpcf7-list-item-label\">Mam inny problem<\/span><\/label><\/span><\/span><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div data-id=\"other_problem\" data-orig_data_id=\"other_problem\" data-clear_on_hide class=\"\" data-class=\"wpcf7cf_group\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem_description\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text bg-white border border-dark_navy border-solid font-Inter font-normal mt-5 rounded-md text-base text-dark_navy w-full\" aria-invalid=\"false\" placeholder=\"Opisz sw\u00f3j problem\" value=\"\" type=\"text\" name=\"problem_description\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"flex flex-col lg:flex-row\">\n\t\t\t<div class=\"flex flex-col lg:flex-row lg:gap-5 lg:w-full\">\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Imi\u0119*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"imie\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required bg-white mt-2 w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5 text-dark_navy\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Imi\u0119\" value=\"\" type=\"text\" name=\"imie\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Firma (opcjonalnie)<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"firma\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text bg-white mt-2 w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5 text-dark_navy\" aria-invalid=\"false\" placeholder=\"Nazwa firmy\" value=\"\" type=\"text\" name=\"firma\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"flex flex-col lg:flex-row\">\n\t\t\t<div class=\"flex flex-col lg:flex-row lg:gap-5 lg:w-full\">\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Telefon*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"telefon\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel bg-white mt-2 text-dark_navy w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Telefon\" value=\"\" type=\"tel\" name=\"telefon\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Adres E-mail*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email bg-white mt-2 text-dark_navy w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Opisz kr\u00f3tko swoj\u0105 sytuacj\u0119<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"tresc\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea bg-white mt-2 border 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pr-3 text-left font-semibold text-base text-dark_navy mdpy-4\" type=\"submit\" value=\"Wy\u015blij wiadomo\u015b\u0107\" \/>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div> <\/div> <div data-aos=\"fade\" class=\"flex flex-col gap-10 items-end lg:gap-24 lg:w-5\/12\"> <img decoding=\"async\" src=\"https:\/\/wynimko.pl\/wp-content\/themes\/Wynimko%26Partnerzy\/inc\/img\/zd2.webp\" class=\"lg:h-72 max-h-96 object-cover rounded-[30px] w-full \"\/> <img decoding=\"async\" src=\"https:\/\/wynimko.pl\/wp-content\/themes\/Wynimko%26Partnerzy\/inc\/img\/zd1.webp\" class=\"lg:h-60 max-h-64 object-cover rounded-[30px] w-10\/12 \"\/> <\/div> <\/div> 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