{"id":2393,"date":"2024-07-24T06:35:34","date_gmt":"2024-07-24T06:35:34","guid":{"rendered":"https:\/\/blu-em.pl\/?p=2393"},"modified":"2024-07-31T06:37:11","modified_gmt":"2024-07-31T06:37:11","slug":"kody-gtu-czym-sa-i-kiedy-nalezy-ich-uzywac","status":"publish","type":"post","link":"https:\/\/blu-em.pl\/pl\/kody-gtu-czym-sa-i-kiedy-nalezy-ich-uzywac\/","title":{"rendered":"Kody GTU &#8211; czym s\u0105 i kiedy nale\u017cy ich u\u017cywa\u0107?"},"content":{"rendered":"\n<p><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udcc4\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfd\/1\/16\/1f4c4.png\">&nbsp;Kody GTU to oznaczenia stosowane w celu identyfikacji grup produkt\u00f3w i us\u0142ug, b\u0119d\u0105cych przedmiotem sprzeda\u017cy podlegaj\u0105cej opodatkowaniu podatkiem VAT. Cho\u0107 przedsi\u0119biorca nie ma obowi\u0105zku umieszczania ich na fakturze, to jednak powinien wykaza\u0107 je w pliku JPK_V7. Wskazuj\u0105 one na przynale\u017cno\u015b\u0107 konkretnych produkt\u00f3w i us\u0142ug, b\u0119d\u0105cych przedmiotem obrotu, do jednej z trzynastu kategorii towarowo-us\u0142ugowych.<\/p>\n\n\n\n<p>W\u015br\u00f3d nich wyr\u00f3\u017cniamy:<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_01 sprzeda\u017c alkoholu<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_02 handel paliwem<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_03 sprzeda\u017c oleju opa\u0142owego i olej\u00f3w smarowych<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_04 wyroby tytoniowe<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_05 handel odpadami, surowcami wt\u00f3rnymi itp.<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_06 urz\u0105dzenia elektroniczne<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_07 sprzeda\u017c pojazd\u00f3w i cz\u0119\u015bci<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_08 wyroby z metali szlachetnych i nieszlachetnych, jubilerskie<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_09 handel lekami<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_10 budynki i budowle<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_11 us\u0142ugi w zakresie przenoszenia uprawnie\u0144 do emisji gaz\u00f3w cieplarnianych<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_12 us\u0142ugi o charakterze niematerialnym , m.in. doradcze, ksi\u0119gowe, prawne, zarz\u0105dcze, szkoleniowe, marketingowe, firm centralnych (head offices), reklamowe, badania rynku i opinii publicznej, w zakresie bada\u0144 naukowych i prac rozwojowych<br><img decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf3\/1\/16\/1f539.png\">&nbsp;GTU_13 us\u0142ugi transportowe i gospodarki magazynowej<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;Kody GTU to oznaczenia stosowane w celu identyfikacji grup produkt\u00f3w i us\u0142ug, b\u0119d\u0105cych przedmiotem sprzeda\u017cy podlegaj\u0105cej opodatkowaniu podatkiem VAT. Cho\u0107 przedsi\u0119biorca nie ma obowi\u0105zku umieszczania ich na fakturze, to jednak powinien wykaza\u0107 je w pliku JPK_V7. Wskazuj\u0105 one na przynale\u017cno\u015b\u0107 konkretnych produkt\u00f3w i us\u0142ug, b\u0119d\u0105cych przedmiotem obrotu, do jednej z trzynastu kategorii towarowo-us\u0142ugowych. W\u015br\u00f3d nich [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2394,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/posts\/2393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/comments?post=2393"}],"version-history":[{"count":1,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/posts\/2393\/revisions"}],"predecessor-version":[{"id":2395,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/posts\/2393\/revisions\/2395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/media\/2394"}],"wp:attachment":[{"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/media?parent=2393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/categories?post=2393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blu-em.pl\/pl\/wp-json\/wp\/v2\/tags?post=2393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}