{"id":37775,"date":"2023-01-16T07:17:00","date_gmt":"2023-01-16T06:17:00","guid":{"rendered":"https:\/\/leasing.sos.pl\/?p=37775"},"modified":"2022-12-07T15:36:19","modified_gmt":"2022-12-07T14:36:19","slug":"koszty-eksploatacyjne-samochodu","status":"publish","type":"post","link":"https:\/\/leasing.sos.pl\/blog\/koszty-eksploatacyjne-samochodu\/","title":{"rendered":"Koszty eksploatacyjne samochodu osobowego i ci\u0119\u017carowego"},"content":{"rendered":"\n<p>Tutaj zam\u00f3wisz leasing na samoch\u00f3d osobowy lub ci\u0119\u017carowy w 30 sek. Zapytanie o leasing wy\u015blemy do 20 najlepszych firm leasingowych w Polsce z pro\u015bb\u0105 o oferty dla Ciebie. Oczekuj na kontakt z naszej strony.<\/p>\n\n\n<style>.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-sm, 1rem);row-gap:var(--global-kb-gap-sm, 1rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_a34602-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1){order:2;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2){order:1;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3){order:12;}}@media all and (max-width: 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class=\"rank-math-breadcrumb\"><p><span class=\"last\">Leasingi<\/span><\/p><\/nav>\n<\/div><\/div>\n\n\n\n<p>Zakup paliwa, oleju lub spryskiwacza do szyb, przegl\u0105dy, myjnia &#8211; to wszystko koszty, kt\u00f3re ponosisz u\u017cywaj\u0105c samochodu. Auto ma s\u0142u\u017cy\u0107 Twojej firmie, jest narz\u0119dziem do zarabiania pieni\u0119dzy i wydatki s\u0105 nieuniknione. Jednak nic nie stoi na przeszkodzie, \u017ceby koszty eksploatacyjne samochodu osobowego\/ci\u0119\u017carowego pomog\u0142y zoptymalizowa\u0107 podatki, kt\u00f3re p\u0142acisz pa\u0144stwu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co zaliczamy do koszt\u00f3w eksploatacji samochodu w firmie?<\/h2>\n\n\n\n<p>Koszty eksploatacyjne samochodu firmowego to wydatki na bie\u017c\u0105ce wykorzystanie samochodu. W katalogu takich koszt\u00f3w znajdziemy:<\/p>\n\n\n\n<ul>\n<li>zakup paliwa,<\/li>\n\n\n\n<li>przegl\u0105dy,<\/li>\n\n\n\n<li>badania diagnostyczne,<\/li>\n\n\n\n<li>zakup polisy ubezpieczeniowe <a href=\"https:\/\/cuk.pl\/samochod\/kalkulator_oc_i_ac#kod=f23ba9ac4f67127200a7\" target=\"_blank\" rel=\"noopener\">OC, AC<\/a> i<a href=\"https:\/\/leasing.sos.pl\/blog\/ubezpieczenie-gap\/\"> GAP<\/a>,<\/li>\n\n\n\n<li>serwisy,<\/li>\n\n\n\n<li>koszty myjni,<\/li>\n\n\n\n<li>czyszczenie wn\u0119trza pojazdu,<\/li>\n\n\n\n<li>wymian\u0119 opon,<\/li>\n\n\n\n<li>wymian\u0119 wycieraczek,<\/li>\n\n\n\n<li>kupno cz\u0119\u015bci zamiennych,<\/li>\n\n\n\n<li>op\u0142aty za przejazd autostrad\u0105,<\/li>\n\n\n\n<li>bilety parkingowe,<\/li>\n\n\n\n<li>op\u0142aty za gara\u017c lub miejsce postojowe,<\/li>\n\n\n\n<li>op\u0142aty rejestracyjne,<\/li>\n\n\n\n<li>naprawy powypadkowe,<\/li>\n\n\n\n<li>zakup p\u0142ynu do spryskiwaczy, p\u0142ynu hamulcowego i ch\u0142odniczego.<\/li>\n<\/ul>\n\n\n\n<p>Czasem pojawiaj\u0105 si\u0119 w\u0105tpliwo\u015bci, kt\u00f3re wydatki mo\u017cna zaliczy\u0107 do koszt\u00f3w eksploatacji firmowego auta.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Czego nie zaliczamy w koszty eksploatacji samochodu? (dla osobowych i ci\u0119\u017carowych)<\/h2>\n\n\n\n<p>Do koszt\u00f3w eksploatacji samochodu osobowego nie zaliczamy wydatk\u00f3w nie zwi\u0105zanych z bie\u017c\u0105cym wykorzystaniem auta. Na li\u015bcie b\u0119d\u0105 np. foteliki dzieci\u0119ce, samochodowy zestaw audio lub wydatki na tuning. Podobnie ma si\u0119 sprawa z samochodami ci\u0119\u017carowymi.<\/p>\n\n\n\n<p>Nale\u017cy pami\u0119ta\u0107, \u017ce kosztem eksploatacyjnym nie b\u0119dzie podatek od czynno\u015bci cywilnoprawnych (PCC) p\u0142acony przez kupuj\u0105cego samoch\u00f3d.<\/p>\n\n\n\n<p>Koszt\u00f3w eksploatacyjnych nie nale\u017cy r\u00f3wnie\u017c myli\u0107 z kosztami leasingu (op\u0142at\u0105 inicjaln\u0105, rat\u0105, kwot\u0105 wykupu).<\/p>\n\n\n\n<p>Koszty eksploatacyjne samochodu s\u0105 wa\u017cne, bo dzi\u0119ki nim mo\u017cesz zmniejszy\u0107 podatek p\u0142acony pa\u0144stwu. We\u017amy pod lup\u0119 zasady ujmowania wydatk\u00f3w eksploatacyjnych w kosztach podatkowych.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wydatki eksploatacyjne w kosztach podatkowych &#8211; zasady<\/h2>\n\n\n\n<p>Wydatek na eksploatacj\u0119 firmowego auta b\u0119dzie kosztem podatkowym je\u017celi wyka\u017cemy jego zwi\u0105zek z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. To musz\u0105 by\u0107 uzasadnione wydatki, kt\u00f3re ponosisz, \u017ceby prowadzi\u0107 swoj\u0105 firm\u0119.<\/p>\n\n\n\n<p>Zgodnie z ustaw\u0105, kosztem uzyskania przychodu jest wydatek poniesiony w zwi\u0105zku z osi\u0105gni\u0119ciem przychodu, zachowaniem lub zabezpieczeniem \u017ar\u00f3d\u0142a przychod\u00f3w (art. 22 ust. 1 ustawy o pdof). Nale\u017cy zajrze\u0107 jeszcze do kolejnego artyku\u0142u, kt\u00f3ry zawiera katalog koszt\u00f3w, kt\u00f3re nie mog\u0105 stanowi\u0107 koszt\u00f3w podatkowych (art. 23 ust. 1).<\/p>\n\n\n\n<p>Warunkiem zaliczenia wydatk\u00f3w do koszt\u00f3w b\u0119dzie udokumentowanie ich fakturami\/rachunkami.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kiedy 100 procent a kiedy tylko 75 koszt\u00f3w samochodu zaliczymy do KUP?<\/h2>\n\n\n\n<p>Jeste\u015b w\u0142a\u015bcicielem firmy i chcesz uwzgl\u0119dni\u0107 w kosztach prowadzenia dzia\u0142alno\u015bci gospodarczej wydatki na utrzymanie auta. Wszystko zale\u017cy od tego czy samoch\u00f3d osobowy jest firmowy czy te\u017c prywatny:<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;samoch\u00f3d firmowy &#8211; mo\u017cesz uwzgl\u0119dni\u0107 75 proc. lub 100 proc. koszt\u00f3w,<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;samoch\u00f3d prywatny &#8211; odliczysz wydatki w 20 proc.<\/p>\n\n\n\n<p>We\u017amy pod lup\u0119 pierwszy przypadek czyli auto nale\u017c\u0105ce do maj\u0105tku firmy.<\/p>\n\n\n\n<p>Je\u017celi u\u017cywasz go wy\u0142\u0105cznie do prowadzenia dzia\u0142alno\u015bci, to mo\u017cesz odliczy\u0107 100 proc. koszt\u00f3w. Samoch\u00f3d s\u0142u\u017cy tak\u017ce do cel\u00f3w prywatnych? Obowi\u0105zuje Ci\u0119 limit 75 proc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Auto w leasing a wydatki na eksploatacj\u0119<\/h3>\n\n\n\n<p>Jak to wygl\u0105da je\u017celi wzi\u0105\u0142e\u015b <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-samochodow\/\" target=\"_blank\" rel=\"noreferrer noopener\">auto w leasing<\/a>? W takiej sytuacji samoch\u00f3d nie jest \u015brodkiem trwa\u0142ym firmy. U\u017cywasz go, ale w\u0142a\u015bcicielem jest finansuj\u0105cy czyli bank lub inna instytucja leasinguj\u0105ca. Pojazd stanie si\u0119 Twoj\u0105 w\u0142asno\u015bci\u0105 je\u017celi wykupisz go po sp\u0142aceniu ostatniej raty (leasing operacyjny).<\/p>\n\n\n\n<p>Wydatki na eksploatacj\u0119 samochodu, kt\u00f3ry jest leasingowany (lub wynajmowany) mo\u017cesz uj\u0105\u0107 w kosztach podatkowych do limitu 75 proc. ka\u017cdego z nich.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Koszty eksploatacyjne &#8211; samochody ci\u0119\u017carowe<\/h3>\n\n\n\n<p>Co z wydatkami na samoch\u00f3d ci\u0119\u017carowy? Takie pojazdy z za\u0142o\u017cenia w ca\u0142o\u015bci s\u0142u\u017c\u0105 celom firmowym i z tego wzgl\u0119du wydatki eksploatacyjne w 100 proc. zaliczysz do koszt\u00f3w uzyskania przychod\u00f3w (KUP).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kiedy 50 procent, a kiedy 100 odliczymy od VAT nale\u017cnego fiskusowi?<\/h2>\n\n\n\n<p>Przedsi\u0119biorca, kt\u00f3ry u\u017cywa auta osobowego do cel\u00f3w mieszanych (prywatnych i s\u0142u\u017cbowych), ma prawo do odliczenia 50 proc. VAT od wydatk\u00f3w zwi\u0105zanych z pojazdem.<\/p>\n\n\n\n<p>Koszt eksploatacyjny pojazdu mo\u017cesz uj\u0105\u0107 w 100 proc. w kosztach podatkowych je\u017celi prowadzisz ewidencj\u0119 przebiegu pojazd\u00f3w dla cel\u00f3w VAT. Brak ewidencji oznacza, \u017ce masz prawo odliczy\u0107 po\u0142ow\u0119 VAT &#8211; do koszt\u00f3w uzyskania przychodu zaliczasz do 75 proc. wydatk\u00f3w eksploatacyjnych.<\/p>\n\n\n\n<p>Je\u017celi chcesz odliczy\u0107 100 proc. VAT od wydatk\u00f3w eksploatacyjnych, to musisz zg\u0142osi\u0107 auto do urz\u0119du skarbowego, prowadzi\u0107 ewidencj\u0119 przebiegu pojazdu (kilometr\u00f3wk\u0119 do VAT) oraz przygotowa\u0107 regulamin u\u017cytkowania auta w firmie.<\/p>\n\n\n\n<p>Jest jednak wyj\u0105tek dotycz\u0105cy przedsi\u0119biorcy, kt\u00f3rzy nie s\u0105 vatowcami, a auta u\u017cywaj\u0105 tylko do cel\u00f3w prowadzonej dzia\u0142alno\u015bci. Takie osoby nie musz\u0105 prowadzi\u0107 szczeg\u00f3\u0142owej ewidencji przebiegu, \u017ceby zalicza\u0107 100 proc. wydatk\u00f3w eksploatacyjnych do KUP.<\/p>\n\n\n\n<p>Natomiast osoby, kt\u00f3re nie s\u0105 p\u0142atnikami VAT i u\u017cywaj\u0105 prywatnych pojazdy w dzia\u0142alno\u015bci gospodarczej, mog\u0105 uj\u0105\u0107 w kosztach do 20 proc. warto\u015bci brutto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak rozliczamy koszty eksploatacji samochodu osobowego w firmie?<\/h2>\n\n\n\n<p>Koszty eksploatacyjne samochodu osobowego rozliczamy bior\u0105c pod uwag\u0119 limit 75 proc. &#8211; je\u017celi auto u\u017cywane jest do cel\u00f3w firmowych i prywatnych lub w 100 proc. dla pojazd\u00f3w u\u017cywanych wy\u0142\u0105cznie do prowadzenia dzia\u0142alno\u015bci.<\/p>\n\n\n\n<p>Do rozliczenia ca\u0142o\u015bci koszt\u00f3w codziennego u\u017cycia auta potrzebne jest prowadzenie kilometr\u00f3wki. To nie wszystko. Musisz r\u00f3wnie\u017c spisa\u0107 regulamin u\u017cytkowania samochodu oraz zg\u0142osi\u0107 pojazd do urz\u0119du skarbowego (na druku VAT-26).<\/p>\n\n\n\n<p>Wysi\u0142ek wart zachodu, bo umo\u017cliwi Ci r\u00f3wnie\u017c odliczenie ca\u0142ego podatku VAT.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Koszty eksploatacyjne samochodu w leasingu<\/h3>\n\n\n\n<p>Do\u015b\u0107 cz\u0119sto leasingodawcy maj\u0105 oferty, w kt\u00f3rych cz\u0119\u015b\u0107 koszt\u00f3w eksploatacyjnych jest wliczonych w rat\u0119 leasingow\u0105. To mog\u0105 by\u0107 np. serwis i wymiana opon. Jak wygl\u0105da op\u0142ata serwisowa leasing a koszty?<\/p>\n\n\n\n<p>Je\u017celi rata leasingu (lub op\u0142ata za <a href=\"https:\/\/leasing.sos.pl\/blog\/wynajem-dlugoterminowy-aut\/\" target=\"_blank\" rel=\"noreferrer noopener\">wynajem samochodu<\/a>) obejmuje koszty eksploatacji samochodu osobowego, to stosowane jest ograniczenie do 75 proc.<\/p>\n\n\n\n<p>W praktyce oznacza to, \u017ce cz\u0119\u015b\u0107 finansow\u0105 raty zaliczysz w KUP w 100 proc. (ew. proporcjonalnie do <a href=\"https:\/\/leasing.sos.pl\/blog\/zmiany-leasing-2019\/\" target=\"_blank\" rel=\"noreferrer noopener\">limitu 150 tys. z\u0142 dla aut spalinowych\/hybryd lub 225 tys. z\u0142 dla samochod\u00f3w elektrycznych<\/a>), a cz\u0119\u015b\u0107 eksploatacyjn\u0105 w 75 proc.<\/p>\n\n\n\n<p>Natomiast wydatk\u00f3w zwi\u0105zanych z op\u0142acaniem miesi\u0119cznych rat leasingowych nie obejmie limit 75 proc. je\u017celi w racie nie znajd\u0105 si\u0119 op\u0142aty eksploatacyjne.<\/p>\n\n\n\n<p>Przyjrzyjmy si\u0119, jak wygl\u0105daj\u0105 konkretne koszty eksploatacji samochodu w leasingu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Rata serwisowa w leasingu a koszty<\/h4>\n\n\n\n<p>Co zrobi\u0107 je\u017celi na fakturze za rat\u0119 leasingow\u0105 (lub op\u0142at\u0119 inicjaln\u0105) znajdzie si\u0119 op\u0142ata serwisowa? W takiej sytuacji przy ujmowaniu wydatku w kosztach trzeba zastosowa\u0107 limit 75 proc. jej warto\u015bci.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Koszty naprawy samochodu w leasingu<\/h4>\n\n\n\n<p>Jak rozliczy\u0107 koszty naprawy samochodu w leasingu czyli nie b\u0119d\u0105cego w\u0142asno\u015bci\u0105 przedsi\u0119biorcy? Takie koszty mo\u017cna zaliczy\u0107 w KUP w wysoko\u015bci do 75 proc. wydatku.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Samoch\u00f3d w leasingu a koszty paliwa (i innych)<\/h4>\n\n\n\n<p>Jak wygl\u0105da odliczenie paliwa od samochodu osobowego? Je\u017celi samoch\u00f3d u\u017cywany jest w celach firmowych i prywatnych, to koszt paliwa (oraz innych koszty eksploatacyjne) trzeba zaliczy\u0107 w 75 proc. warto\u015bci do KUP.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Koszty eksploatacji samochodu osobowego powy\u017cej 150 tys. z\u0142<\/h3>\n\n\n\n<p>Wspomnieli\u015bmy ju\u017c o limicie 150 tys. z\u0142. Nie dotyczy on wydatk\u00f3w poniesionych na eksploatacj\u0119 (np. koszty paliwa i inne). Koszty eksploatacyjne samochodu powy\u017cej 150 tys. maj\u0105 jednak te same ograniczenia, co pojazdy ta\u0144sze od limitu. (skorzystaj <a href=\"https:\/\/leasing.sos.pl\/kalkulator-leasingu-operacyjnego-samochodu-osobowego\/\" target=\"_blank\" data-type=\"page\" data-id=\"3995\" rel=\"noreferrer noopener\">z kalkulatora leasingu auta powy\u017cej 150 tys. z\u0142<\/a>). Obowi\u0105zuj\u0105 zatem zasady zaliczania w KUP:<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;do 75 proc. warto\u015bci takich koszt\u00f3w dla pojazd\u00f3w u\u017cywanych w celach prywatnych i s\u0142u\u017cbowych,<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;w 100 proc. warto\u015bci dla aut u\u017cywanych tylko w dzia\u0142alno\u015bci gospodarczej.<\/p>\n\n\n\n<p>Pami\u0119taj: koszty paliwa samochodu powy\u017cej 150 tys z\u0142 nie podlegaj\u0105 limitowi je\u017celi chodzi o odliczenie ze wzgl\u0119du na warto\u015b\u0107 pojazdu. Eksploatacja samochodu powy\u017cej 150 tys. z\u0142 jest rozliczana tak samo, bez wzgl\u0119du na warto\u015b\u0107 samego pojazdu. Paliwo do samochodu powy\u017cej 150 tys. z\u0142 zaliczasz zatem do KUP w 75% warto\u015bci netto faktury, je\u015bli auto s\u0142u\u017cy celom prywatno-firmowym albo w 100%, je\u015bli wy\u0142\u0105cznie firmowym.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak wygl\u0105daj\u0105 koszty eksploatacji samochodu ci\u0119\u017carowego?<\/h2>\n\n\n\n<p>Samochody ci\u0119\u017carowe maj\u0105 mas\u0119 ca\u0142kowit\u0105 przekraczaj\u0105c\u0105 3,5 ton lub mniejsz\u0105, ale spe\u0142niaj\u0105 dodatkowe warunki techniczne. <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-samochodow-ciezarowych\/\" target=\"_blank\" rel=\"noreferrer noopener\">Samochody ci\u0119\u017carowe w leasingu<\/a> ciesz\u0105 si\u0119 nies\u0142abn\u0105c\u0105 popularno\u015bci\u0105, m.in. ze wzgl\u0119du na mo\u017cliwo\u015b\u0107 zastosowania <a href=\"https:\/\/leasing.sos.pl\/blog\/kategoria\/podatki\/\" target=\"_blank\" rel=\"noreferrer noopener\">tarczy podatkowej<\/a> przez przedsi\u0119biorc\u0119. Jak ma si\u0119 sprawa z kosztami eksploatacji ci\u0119\u017car\u00f3wek, ci\u0105gnik\u00f3w siod\u0142owych, naczep i przyczep lub ci\u0119\u017carowych pojazd\u00f3w specjalistycznych?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Koszty eksploatacyjne samochodu ci\u0119\u017carowego a odliczenie VAT<\/h3>\n\n\n\n<p>Je\u017celi u\u017cywasz w dzia\u0142alno\u015bci samochodu ci\u0119\u017carowego, to przys\u0142uguje Ci pe\u0142ne odliczenie podatku VAT.<\/p>\n\n\n\n<p>Warto pami\u0119ta\u0107, \u017ceby kierowa\u0107 si\u0119 definicj\u0105 samochodu ci\u0119\u017carowego zawart\u0105 w ustawie o VAT. To wa\u017cne, bo mo\u017cesz mie\u0107 wpisany samoch\u00f3d ci\u0119\u017carowy w dowodzie rejestracyjnym, ale nie b\u0119dzie on kwalifikowa\u0142 si\u0119 do odliczenia podatku w 100 proc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Koszty eksploatacji samochodu ci\u0119\u017carowego a koszty uzyskania przychodu<\/h3>\n\n\n\n<p>Ca\u0142o\u015b\u0107 wydatk\u00f3w eksploatacyjnych mo\u017cesz zaliczy\u0107 do koszt\u00f3w uzyskania przychodu. Ustawodawca wychodzi z za\u0142o\u017cenia, \u017ce samochody ci\u0119\u017carowe w 100 proc. wykorzystywane s\u0105 do prowadzenia dzia\u0142alno\u015bci gospodarczej. Przedsi\u0119biorca nie musi prowadzi\u0107 ewidencji przebiegu pojazdu. Do KUP zaliczysz r\u00f3wnie\u017c ubezpieczenia OC i AC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Wydatki eksploatacyjne samochodu ci\u0119\u017carowego w leasingu<\/h3>\n\n\n\n<p>Leasing samochodu ci\u0119\u017carowego to r\u00f3wnie\u017c wydatki eksploatacyjne podobne do tych ponoszonych w leasingu auta osobowego. Wydatki na m.in. paliwo, serwis, cz\u0119\u015bci zamienne mo\u017cesz w ca\u0142o\u015bci zaliczy\u0107 do koszt\u00f3w uzyskania przychodu (w <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-operacyjny-dlaczego\/\" target=\"_blank\" rel=\"noreferrer noopener\">leasingu operacyjnym<\/a>, najbardziej korzystnym w przypadku samochod\u00f3w ci\u0119\u017carowych).<\/p>\n\n\n\n<p>KUP b\u0119d\u0105 r\u00f3wnie\u017c wydatki zwi\u0105zane z leasingiem pojazdu: op\u0142ata wst\u0119pna i miesi\u0119czne raty leasingu.<\/p>\n\n\n\n<p>Dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy zdecydowali si\u0119 na <a href=\"https:\/\/leasing.sos.pl\/blog\/operacyjny-finansowy-pozyczka-leasingowa\/\" target=\"_blank\" rel=\"noreferrer noopener\">leasing finansowy<\/a> samochodu ci\u0119\u017carowego, KUP b\u0119d\u0105 odpisy amortyzacyjne, koszty eksploatacyjne oraz cz\u0119\u015b\u0107 odsetkowa raty leasingu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ci\u0119\u017carowy samoch\u00f3d w leasingu a koszty paliwa czy napraw<\/h4>\n\n\n\n<p>Koszty paliwa i napraw to jedne z najwi\u0119kszych wydatk\u00f3w zwi\u0105zanych z bie\u017c\u0105c\u0105 eksploatacj\u0105 pojazdu. Leasinguj\u0105c samoch\u00f3d ci\u0119\u017carowy &#8211; w opcji leasingu finansowego i operacyjnego &#8211; mo\u017cesz zaliczy\u0107 je w 100 proc. do koszt\u00f3w uzyskania przychodu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Koszty eksploatacyjne samochodu &#8211; podsumowanie<\/h2>\n\n\n\n<p>Codzienne wydatki na utrzymanie i u\u017cywanie auta to koszty eksploatacyjne. W praktyce regularnym wydatkiem tego typu jest przede wszystkim zakup paliwa. Koszty eksploatacyjne mo\u017cesz uj\u0105\u0107 w KUP. W jakiej wysoko\u015bci? To zale\u017cy od tego czy u\u017cywasz samochodu tylko w celach firmowych (100 proc.) lub w celach mieszanych czyli prywatno-firmowych (do limitu 75 proc.). Dobra wiadomo\u015b\u0107 dla przedsi\u0119biorc\u00f3w u\u017cywaj\u0105cych samochody ci\u0119\u017carowe: zawsze mog\u0105 odliczy\u0107 100 proc. koszt\u00f3w.<\/p>\n\n\n<style>#kt-layout-id_e471a9-81 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_e471a9-81 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_e471a9-81 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:80px;padding-bottom:0px;grid-template-columns:minmax(0, calc(85% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(15% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_e471a9-81 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_e471a9-81\" class=\"kt-row-layout-inner kt-layout-id_e471a9-81\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-85  kt-custom-second-width-15 kb-theme-content-width\"><style>.kadence-column_354130-f5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col,.kadence-column_354130-f5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_354130-f5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_354130-f5 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column_354130-f5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_354130-f5{position:relative;}@media all and (max-width: 1024px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_354130-f5\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d67eb6-00 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:60px;padding-bottom:200px;grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(55% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d67eb6-00 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{padding-bottom:130px;grid-template-columns:minmax(0, 1fr);}}#kt-layout-id_d67eb6-00 .absolute-column {  }<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_d67eb6-00\" class=\"kt-row-layout-inner kt-row-has-bg kt-layout-id_d67eb6-00 has-theme-palette-7-background-color\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-45  kt-custom-second-width-55 kb-theme-content-width\"><style>.kadence-column_c84a86-22 > .kt-inside-inner-col{display:flex;}.kadence-column_c84a86-22 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col,.kadence-column_c84a86-22 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_c84a86-22{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_c84a86-22{position:relative;}@media all and (max-width: 1024px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_c84a86-22\"><div class=\"kt-inside-inner-col\"><style>.kb-image_c3d658-b3.kb-image-is-ratio-size, .kb-image_c3d658-b3 .kb-image-is-ratio-size{max-width:401px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3 .kb-image-is-ratio-size{align-self:unset;}.kb-image_c3d658-b3 figure{max-width:401px;}.kb-image_c3d658-b3 .image-is-svg, .kb-image_c3d658-b3 .image-is-svg img{width:100%;}.kb-image_c3d658-b3 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image_c3d658-b3\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"501\" height=\"550\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png\" alt=\"Mo\u017cesz zam\u00f3wi\u0107 wygodnie leasing online - bez wstawania z krzes\u0142a\" class=\"kb-img wp-image-31131\" title=\"\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png 501w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-273x300.png 273w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-137x150.png 137w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_11252d-92 > .kt-inside-inner-col{display:flex;}.wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{margin-right:-100px;}.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:30px;padding-right:30px;}.kadence-column_11252d-92 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col,.kadence-column_11252d-92 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_11252d-92{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col{background-color:var(--global-palette4, #2D3748);}.kadence-column_11252d-92 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_11252d-92{position:relative;}@media all and (max-width: 1024px){.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:12px;padding-bottom:12px;padding-left:12px;padding-right:12px;flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_11252d-92\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-top:20px;margin-right:20px;margin-bottom:0px;margin-left:0px;padding-left:0px;font-size:28px;line-height:92px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14 mark, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-right:40px;margin-left:20px;font-size:22px;line-height:56px;}}<\/style>\n<p class=\"kt-adv-heading_7d3056-b14 wp-block-kadence-advancedheading has-theme-palette-8-color has-text-color\" data-kb-block=\"kb-adv-heading_7d3056-b14\">Tak, jak chcesz!<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{font-size:42px;line-height:50px;font-weight:900;font-style:normal;letter-spacing:1px;}.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455 mark, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{margin-top:20px;margin-right:40px;margin-bottom:0px;margin-left:20px;font-size:26px;line-height:30px;text-align:left!important;}}<\/style>\n<p class=\"kt-adv-heading_c776d0-455 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_c776d0-455\">KOMPLEKSOWA<br>DOSTAWA LEASINGU<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_889f46-e7 .kt-button{font-weight:normal;font-style:normal;}.kt-btns_889f46-e7 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{padding-left:18px;padding-right:18px;padding-top:10px;padding-bottom:10px;color:var(--global-palette9, #ffffff);font-size:24px;background:var(--global-palette1, #3182CE);border-color:var(--global-palette1, #3182CE);border-style:solid;margin-top:10px;margin-right:10px;margin-bottom:10px;margin-left:10px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{border-color:var(--global-palette6, #718096);}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{background:var(--global-palette6, #718096);}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:40px;margin-right:60px;margin-bottom:20px;margin-left:10px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{justify-content:flex-start;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{font-size:16px;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-left kt-btns-wrap kt-btns_889f46-e7\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-custom kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/leasing.sos.pl\/wniosek-o-leasing-online\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"border-radius:1px;border-width:3px;letter-spacing:2px\"><span class=\"kt-btn-inner-text\"><strong>ZAM\u00d3W WYGODNY LEASING ONLINE<\/strong><\/span><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_07ffb6-15 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col,.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_07ffb6-15 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_07ffb6-15{position:relative;}@media all and (max-width: 1024px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_07ffb6-15\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>#kt-layout-id_d1d2a3-ec{margin-top:-130px;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;padding-bottom:80px;grid-template-columns:minmax(0, calc(25% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(75% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d1d2a3-ec > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_d1d2a3-ec\" class=\"kt-row-layout-inner kt-layout-id_d1d2a3-ec\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-25  kt-custom-second-width-75\"><style>.kadence-column_0f7f23-31 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_0f7f23-31 > .kt-inside-inner-col,.kadence-column_0f7f23-31 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_0f7f23-31 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_0f7f23-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_0f7f23-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_0f7f23-31{position:relative;}@media all and (max-width: 1024px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_0f7f23-31\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column_65f70c-88 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col,.kadence-column_65f70c-88 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_65f70c-88 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_65f70c-88 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_65f70c-88{position:relative;}@media all and (max-width: 1024px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_65f70c-88\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_abab53-34 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_abab53-34 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_abab53-34 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;grid-template-columns:repeat(3, minmax(0, 1fr));}#kt-layout-id_abab53-34 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignnone\"><div id=\"kt-layout-id_abab53-34\" class=\"kt-row-layout-inner kt-layout-id_abab53-34\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row\"><style>.kadence-column_7723c8-f9 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col,.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_7723c8-f9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_7723c8-f9{position:relative;}@media all and (max-width: 1024px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_7723c8-f9\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_689cb7-e1 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_689cb7-e1{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_689cb7-e1 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-fe_box\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 24 24\" height=\"50\" width=\"50\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12.89 1.45l8 4A2 2 0 0 1 22 7.24v9.53a2 2 0 0 1-1.11 1.79l-8 4a2 2 0 0 1-1.79 0l-8-4a2 2 0 0 1-1.1-1.8V7.24a2 2 0 0 1 1.11-1.79l8-4a2 2 0 0 1 1.78 0z\"><\/path><polyline points=\"2.32 6.16 12 11 21.68 6.16\"><\/polyline><line x1=\"12\" y1=\"22.76\" x2=\"12\" y2=\"11\"><\/line><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_f2d01f-71\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16 mark, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_49067f-cd16 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_49067f-cd16\"><meta charset=\"utf-8\">21+ Bank\u00f3w i Towarzystw Leasingowych<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_2450e0-4b > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col,.kadence-column_2450e0-4b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}.kadence-column_2450e0-4b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_2450e0-4b > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_2450e0-4b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_2450e0-4b{position:relative;}@media all and (max-width: 1024px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_2450e0-4b\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_944ffc-04 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_944ffc-04{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_944ffc-04 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-ic_glass\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 8 8\" height=\"50\" width=\"50\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M3.5 0c-1.93 0-3.5 1.57-3.5 3.5s1.57 3.5 3.5 3.5c.59 0 1.17-.14 1.66-.41a1 1 0 0 0 .13.13l1 1a1.02 1.02 0 1 0 1.44-1.44l-1-1a1 1 0 0 0-.16-.13c.27-.49.44-1.06.44-1.66 0-1.93-1.57-3.5-3.5-3.5zm0 1c1.39 0 2.5 1.11 2.5 2.5 0 .66-.24 1.27-.66 1.72-.01.01-.02.02-.03.03a1 1 0 0 0-.13.13c-.44.4-1.04.63-1.69.63-1.39 0-2.5-1.11-2.5-2.5s1.11-2.5 2.5-2.5z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_6a34e5-bb\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217 mark, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_4693f4-6217 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_4693f4-6217\"><meta charset=\"utf-8\">Znajomo\u015b\u0107 Bran\u017cy oraz Warunk\u00f3w<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col,.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_e2c2c6-c5{position:relative;}@media all and (max-width: 1024px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-3 kadence-column_e2c2c6-c5\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_90dde1-6e .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_90dde1-6e{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_90dde1-6e alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-fas_hands-helping\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 640 512\" height=\"50\" width=\"50\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M488 192H336v56c0 39.7-32.3 72-72 72s-72-32.3-72-72V126.4l-64.9 39C107.8 176.9 96 197.8 96 220.2v47.3l-80 46.2C.7 322.5-4.6 342.1 4.3 357.4l80 138.6c8.8 15.3 28.4 20.5 43.7 11.7L231.4 448H368c35.3 0 64-28.7 64-64h16c17.7 0 32-14.3 32-32v-64h8c13.3 0 24-10.7 24-24v-48c0-13.3-10.7-24-24-24zm147.7-37.4L555.7 16C546.9.7 527.3-4.5 512 4.3L408.6 64H306.4c-12 0-23.7 3.4-33.9 9.7L239 94.6c-9.4 5.8-15 16.1-15 27.1V248c0 22.1 17.9 40 40 40s40-17.9 40-40v-88h184c30.9 0 56 25.1 56 56v28.5l80-46.2c15.3-8.9 20.5-28.4 11.7-43.7z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_97502b-cd .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_97502b-cd .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_97502b-cd\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18, .wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18[data-kb-block=\"kb-adv-heading_71459e-6a18\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18 mark, .wp-block-kadence-advancedheading.kt-adv-heading_71459e-6a18[data-kb-block=\"kb-adv-heading_71459e-6a18\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_71459e-6a18 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_71459e-6a18\"><meta charset=\"utf-8\">Realna Pomoc w Wyborze Ofert<\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Koszty eksploatacyjne samochodu w pytaniach i odpowiedziach<\/h2>\n\n\n<style>.kt-accordion-id_3d03fc-f4 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);}.kt-accordion-id_3d03fc-f4 .kt-accordion-panel-inner{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;border-color:#e1e1e1;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;padding-top:20px;padding-right:10px;padding-bottom:10px;padding-left:40px;}.kt-accordion-id_3d03fc-f4 .wp-block-kadence-pane .kt-accordion-header-wrap .kt-blocks-accordion-header{border-top-color:var(--global-palette8, #F7FAFC);border-right-color:var(--global-palette8, #F7FAFC);border-bottom-color:var(--global-palette8, #F7FAFC);border-left-color:var(--global-palette8, #F7FAFC);border-top-width:2px;border-right-width:2px;border-bottom-width:2px;border-left-width:2px;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:#f3f3f3;font-size:16px;line-height:22px;font-weight:400;color:#414142;padding-top:10px;padding-right:15px;padding-bottom:10px;padding-left:20px;}.kt-accordion-wrap.kt-accordion-id_3d03fc-f4 > .kt-accordion-inner-wrap > .kt-accordion-pane > .kt-accordion-header-wrap{margin-top:10px;}.single-content .wp-block-kadence-pane>h2:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h3:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h4:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h5:first-child,\n\t\t\t.single-content .wp-block-kadence-pane>h6:first-child{margin-top:10px;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-icon-trigger:before{background:#414142;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#414142;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#f3f3f3;}.kt-accordion-id_3d03fc-f4 .kt-accordion-header-wrap .kt-blocks-accordion-header:hover, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus{color:#000000;background:#e1e1e1;border-top-color:var(--global-palette7, #EDF2F7);border-right-color:var(--global-palette7, #EDF2F7);border-bottom-color:var(--global-palette7, #EDF2F7);border-left-color:var(--global-palette7, #EDF2F7);}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:before{background:#000000;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger{background:#000000;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:before{background:#e1e1e1;}.kt-accordion-id_3d03fc-f4 .kt-accordion-header-wrap .kt-blocks-accordion-header.kt-accordion-panel-active{color:#ffffff;background:#7659ff;border-top-color:var(--global-palette8, #F7FAFC);border-right-color:var(--global-palette8, #F7FAFC);border-bottom-color:var(--global-palette8, #F7FAFC);border-left-color:var(--global-palette8, #F7FAFC);}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:#ffffff;}.kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id_3d03fc-f4:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#7659ff;}@media all and (max-width: 767px){.kt-accordion-id_3d03fc-f4 .kt-accordion-inner-wrap{display:block;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-wrap kt-accordion-id_3d03fc-f4 kt-accordion-has-14-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane_93b69e-22\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Co jest kosztem eksploatacyjnym samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Kosztem eksploatacyjnym samochodu s\u0105 wydatki na bie\u017c\u0105ce wykorzystanie samochodu. To m.in. zakup paliwa, przegl\u0105dy, badania diagnostyczne, wymiana opon, koszty parkowania i myjni.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane_239e13-71\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Co jest wydatkiem eksploatacyjnym samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Wydatkiem eksploatacyjnym samochodu jest koszt poniesiony na jego codzienne funkcjonowanie, m.in. kupno paliwa, cz\u0119\u015bci zamienne, myjnia, bilety parkingowe.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane_ad56d4-32\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Co zaliczamy do koszt\u00f3w eksploatacyjnych samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Do koszt\u00f3w eksploatacji samochodu zaliczamy wydatki niezb\u0119dne do jego funkcjonowania. Opr\u00f3cz najcz\u0119stszych (np. zakup benzyny, oleju nap\u0119dowego, gazu, p\u0142ynu do spryskiwaczy, p\u0142ynu hamulcowego i ch\u0142odniczego) b\u0119d\u0105 to naprawy, badania diagnostyczne, wymiana opon, cz\u0119\u015bci zamienne, naprawy powypadkowe.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane_c441ad-52\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Co zaliczamy do wydatk\u00f3w eksploatacyjnych samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Do wydatk\u00f3w eksploatacyjnych zaliczymy ka\u017cdy wydatek na u\u017cytkowanie auta. Nie ka\u017cdy wydatek mo\u017cna zaliczy\u0107 natomiast do koszt\u00f3w eksploatacyjnych, kt\u00f3re przedsi\u0119biorca ujmie w KUP. Kosztem eksploatacyjnym nie b\u0119dzie np. tuning auta czy te\u017c kupno fotelika dla dziecka.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane_50b642-25\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy amortyzacja te\u017c 75 w koszty?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Za koszty uzyskania przychod\u00f3w nie s\u0105 uwa\u017cane odpisy z tytu\u0142u zu\u017cycia samochodu osobowego. Amortyzacja &#8211; odpisy amortyzacyjne &#8211; samochodu osobowego nie s\u0105 obj\u0119te limitem 75 proc.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane_0a2eaf-9a\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy leasing mo\u017cna wliczy\u0107 w koszty?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, leasing mo\u017cna wliczy\u0107 w koszty. W przypadku leasingu operacyjnego, w koszty mo\u017cna wliczy\u0107 op\u0142at\u0119 wst\u0119pn\u0105 oraz pe\u0142ne raty leasingowe, a w leasingu finansowym cz\u0119\u015b\u0107 odsetkow\u0105 raty.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane_cf247e-cc\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy mo\u017ce odliczy\u0107 paliwo od podatku osoba fizyczna?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, je\u017celi prowadzi dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Wtedy paliwo mo\u017cna zaliczy\u0107 do koszt\u00f3w uzyskania przychodu. Uwaga! W przypadku samochodu prywatnego wykorzystywanego w dzia\u0142alno\u015bci gospodarczej, przedsi\u0119biorca odliczy tylko 20 proc. wydatk\u00f3w eksploatacyjnych na paliwo.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane_275a9b-ef\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Czy paliwo mo\u017cna wliczy\u0107 w koszty?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Tak, paliwo mo\u017cna wliczy\u0107 w koszty. To jeden z koszt\u00f3w eksploatacyjnych samochodu osobowego i ci\u0119\u017carowego.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-9 kt-pane_cd809d-22\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Ile w koszty od samochodu osobowego powy\u017cej 150 tys?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>W koszty samochodu osobowego wartego powy\u017cej 150 tys. z\u0142 zaliczamy wszystkie koszty eksploatacji do wysoko\u015bci 75 proc. Limit nie obejmuje amortyzacji i rat leasingowych, a tak\u017ce samochod\u00f3w osobowych z ewidencj\u0105 przebiegu (kilometr\u00f3wk\u0105).<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-10 kt-pane_8dbaea-a1\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Ile w koszty od samochodu osobowego?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>W koszty od samochodu osobowego mo\u017cna wrzuci\u0107 100 proc. wydatk\u00f3w na eksploatacj\u0119 je\u017celi auto wykorzystywane jest tylko do dzia\u0142alno\u015bci gospodarczej oraz z limitem do 75 proc. przy u\u017cyciu mieszanym (przez firm\u0119 i prywatnie). W przypadku podatnik\u00f3w VAT, przy u\u017cyciu mieszanym, 50 proc. nieodliczonego VAT stanowi koszt podatkowy i jest brane przy ustalaniu limitu.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-11 kt-pane_7358d1-0a\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Jak rozliczy\u0107 koszty naprawy samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Koszty naprawy samochodu mo\u017cna rozliczy\u0107 zaliczaj\u0105c je do koszt\u00f3w eksploatacyjnych czyli z mo\u017cliwo\u015bci\u0105 uwzgl\u0119dnienia w KUP.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-12 kt-pane_89aa4e-4c\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Jakie koszty samochodu 75?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Koszty samochodu w wysoko\u015bci 75 proc. obejmuj\u0105 wydatki eksploatacyjne ponoszone na auta u\u017cywane w celach s\u0142u\u017cbowych oraz prywatnych.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-13 kt-pane_3ddf20-4a\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Jakie s\u0105 sta\u0142e koszty utrzymania i eksploatacji samochodu?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>Koszty utrzymania samochodu to wydatki na m.in. paliwo, cz\u0119\u015bci zamienne, naprawy i serwis.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-14 kt-pane_5fec9b-cd\"><h4 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Kiedy w koszty 75%?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h4><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p>75 proc. koszt\u00f3w stosujemy, kiedy samoch\u00f3d osobowy u\u017cywany jest w celach mieszanych -prywatnych i s\u0142u\u017cbowych &#8211; do prowadzenia dzia\u0142alno\u015bci gospodarczej.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tutaj zam\u00f3wisz leasing na samoch\u00f3d osobowy lub ci\u0119\u017carowy w 30 sek. Zapytanie o leasing wy\u015blemy do 20 najlepszych firm leasingowych w Polsce z pro\u015bb\u0105 o oferty dla Ciebie. Oczekuj na kontakt z naszej strony. Zakup paliwa, oleju lub spryskiwacza do szyb, przegl\u0105dy, myjnia &#8211; to wszystko koszty, kt\u00f3re ponosisz u\u017cywaj\u0105c samochodu. Auto ma s\u0142u\u017cy\u0107 Twojej&#8230;<\/p>\n","protected":false},"author":2,"featured_media":37986,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1,14,20],"tags":[],"taxonomy_info":{"category":[{"value":1,"label":"Koszty"},{"value":14,"label":"Auta osobowe"},{"value":20,"label":"Transport ci\u0119\u017cki"}]},"featured_image_src_large":["https:\/\/leasing.sos.pl\/wp-content\/uploads\/Koszty-eksploatacyjne-samochodu-osobowego-i-ciezarowego.jpg",1024,386,false],"author_info":{"display_name":"Adam Drzas","author_link":"https:\/\/leasing.sos.pl\/autor\/adam\/"},"comment_info":0,"category_info":[{"term_id":1,"name":"Koszty","slug":"koszty","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":9,"filter":"raw","cat_ID":1,"category_count":9,"category_description":"","cat_name":"Koszty","category_nicename":"koszty","category_parent":0},{"term_id":14,"name":"Auta osobowe","slug":"auta-osobowe","term_group":0,"term_taxonomy_id":14,"taxonomy":"category","description":"","parent":0,"count":22,"filter":"raw","cat_ID":14,"category_count":22,"category_description":"","cat_name":"Auta osobowe","category_nicename":"auta-osobowe","category_parent":0},{"term_id":20,"name":"Transport ci\u0119\u017cki","slug":"transport-ciezki","term_group":0,"term_taxonomy_id":20,"taxonomy":"category","description":"","parent":0,"count":15,"filter":"raw","cat_ID":20,"category_count":15,"category_description":"","cat_name":"Transport ci\u0119\u017cki","category_nicename":"transport-ciezki","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/37775"}],"collection":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/comments?post=37775"}],"version-history":[{"count":0,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/37775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/media\/37986"}],"wp:attachment":[{"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/media?parent=37775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/categories?post=37775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/tags?post=37775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}