<!doctype html> <html lang="uk-UA"> <head>  <script> (function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = 'https://www.googletagmanager.com/gtm.js?id=' + i + dl; f.parentNode.insertBefore(j, f); }) (window, document, 'script', 'dataLayer', 'GTM-N2PN2W8'); </script>   <script async src="https://www.googletagmanager.com/gtag/js?id=G-220RZQETXQ"></script> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); gtag('config', 'G-220RZQETXQ'); </script> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no"> <meta name="robots" content="" /> <title></title> <meta name="description" content=""> <link rel="apple-touch-icon" sizes="180x180" href="/assets/apple-touch-icon.png" /> <link rel="icon" type="image/png" sizes="32x32" href="/assets/favicon-32x32.png" /> <link rel="icon" type="image/png" sizes="16x16" href="/assets/favicon-16x16.png" /> <link rel="manifest" href="/assets/site.webmanifest" /> <link rel="preconnect" href="https://fonts.gstatic.com"> <link rel="stylesheet" href="/fonts/fonts.css" /> <link rel="stylesheet" href="/css/fontawesome-all.css" /> <link rel="stylesheet" href="/css/bootstrap.min.css"> <link rel="stylesheet" href="/css/bootstrap-select.css"> <link rel="stylesheet" href="/css/cookieconsent.min.css?v=20240223" /> <link rel="stylesheet" href="/css/site.css?v=20190117"> <link rel="stylesheet" href="/css/jquery-ui.css" /> <script src="/scripts/cookieconsent.min.js"></script> <script> window.addEventListener("load", function() { window.cookieconsent.initialise({ cookie: { domain: "www.podatki.gov.pl" }, window: '<div role="dialog" aria-label="Informacja o ciasteczkach" aria-describedby="cookieconsent:desc" class="cc-window {{classes}}">{{children}}</div>', elements: { messagelink: '<div id="cookieconsent:desc" class="cc-message"><p>{{messageOne}}</p><p>{{messageTwo}}</p><p><a tabindex="0" class="cc-link" href="{{href}}" target="_blank">{{link}}</a></p></div>', dismiss: '<a aria-label="Rozumiem, zamknij komunikat o ciasteczkach." role="button" tabindex="0" class="btn btn-primary cc-btn cc-dismiss">{{dismiss}}</a>' }, palette: { popup: { text: "#ffffff" }, }, position: "bottom-left", content: { messageOne: "Korzystamy z plik贸w cookies, by u艂atwi膰 u偶ytkownikom poruszanie si臋 po serwisie. Ciasteczka pozwalaj膮 nam tak偶e tworzy膰 anonimowe statystyki serwisu.", messageTwo: "Je偶eli nie blokujesz plik贸w cookies, to zgadzasz si臋 na ich u偶ywanie i zapisanie w pami臋ci urz膮dzenia. Mo偶esz zmieni膰 ustawienia przegl膮darki, 偶eby wy艂膮czy膰 zapisywanie ciasteczek.", href: "/polityka-prywatnosci", link: 'Przeczytaj o polityce prywatno艣ci', dismiss: 'Rozumiem' } }, function (popup) { var handler = function (event) { if (event.keyCode === 13) { popup.setStatus(cookieconsent.status.dismiss); popup.close(); document.removeEventListener('keyup', handler); } }; document.addEventListener('keyup', handler) }) }); </script> </head> <body>  <noscript> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-N2PN2W8" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript>  <div id="scrollDown"><div id="scrollDownAfter"></div></div> <link href="/Content/Styles/SENT/mobileheader.css" rel="stylesheet" type="text/css" /> <header class="shadow-sm"> <nav class="navbar navbar-dark navbar-expand-lg"> <a href="#content" class="skip-link sr-only sr-only-focusable">袩械褉械泄褌懈写芯胁屑褨褋褌褍</a> <a href="#search" class="skip-link sr-only sr-only-focusable">袟邪泄褌懈胁锌芯褕褍泻芯胁褍褋懈褋褌械屑褍</a> <a href="#footer" class="skip-link sr-only sr-only-focusable">袩械褉械泄褌懈写芯薪懈卸薪褜芯谐芯泻芯谢芯薪褌懈褌褍谢邪</a> <div class="navbar-brand"> <a href="/uk/"> <img class="d-inline-block" width="96" src="/media/2842/assets-logotypes-polish-emblem.svg" alt="袩械褉械泄写褨褌褜薪邪谐芯谢芯胁薪褍褋褌芯褉褨薪泻褍胁械斜-褋邪泄褌褍"> <span class="h1 amethysta navbar-text">Podatki.gov.pl</span> </a> </div> <div class="d-flex align-items-end"> <button class="btn btn-secondary mobileSearchButton" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> <button class="btn btn-secondary navbar-toggler" type="button" data-toggle="collapse" data-target="#navbarNav" aria-controls="navbarNav" aria-expanded="false" aria-label="Menu"> <i class="fas fa-bars"></i> </button> </div> <div class="modal fade" id="searchModal" tabindex="-1" role="dialog" aria-labelledby="searchModal" aria-hidden="true"> <div class="modal-dialog" role="document"> <div class="modal-content"> <div class="modal-body"> <div class="input-group" style="margin-bottom:5px;"> <input type="text" id="searchLabel" name="query" class="form-control" aria-label="袙胁械写褨褌褜锌芯褕褍泻芯胁懈泄褌械褉屑褨薪" required minlength="3"> <div class="input-group-append"> <button id="btn-search" class="btn btn-secondary" type="submit"><img style="height: 30px; height: 30px; display: inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /></button> <button class="btn btn-secondary" data-dismiss="modal" label="Zamknij"><span aria-hidden="true">X</span></button> </div> </div> </div> </div> </div> </div> <div class="collapse navbar-collapse" id="navbarNav"> <form id="search" class="header-element ml-auto" action="/uk/znaiti//szukaj" method="GET" style="padding-right:20px;"> <div class="input-group" style="margin-bottom:5px;"> <div class="lang-sel-wrapper" style="margin: 10px"> <div tabindex="0" id="lang-sel" class="lang-sel btn btn-emptyAk" aria-label="Wybierz j臋zyk"> UK <div class="arrow" style="transform: rotate(45deg);"></div> <ul id="lang-sel-items" class="lang-sel-wrapper"> <li> <a href="/">PL</a> </li> <li> <a href="/en/">EN</a> </li> </ul> </div> </div> <div class="input-group-append mobileButtonSearch" style="margin:10px;"> <button class="btn btn-secondary" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> </div> </div> </form> <nav class="nav nav-list flex-column d-lg-none"> <a class="nav-link" href="/uk/znaiti/">袟薪邪泄褌懈</a> <a class="nav-link" href="/uk/zhitel-v/">袞懈褌械谢褨胁</a> <a class="nav-link" href="/uk/cp-vrob-tnik-v-yak-prafyuyut-v-odn-i-kra-n-prozhivayut-v-nsh-i/">C锌褨胁褉芯斜褨褌薪懈泻褨胁, 褟泻褨锌褉邪褑褞褞褌褜胁芯写薪褨泄泻褉邪褩薪褨褨锌褉芯卸懈胁邪褞褌褜胁褨薪褕褨泄</a> <a class="nav-link" href="/uk/pens-oner/">袩械薪褋褨芯薪械褉</a> <a class="nav-link" href="/uk/avtomob-l-v-s/">袗胁褌芯屑芯斜褨谢褨胁袆小</a> <a class="nav-link" href="/uk/zalishaitesya-v-s/">袟邪谢懈褕邪泄褌械褋褟胁袆小</a> <a class="nav-link" href="/uk/uspadkuvannya/">校褋锌邪写泻褍胁邪薪薪褟</a> <a class="nav-link" href="/uk/podatok-na-pributok-p-dpri-mstv/">袩芯写邪褌芯泻薪邪锌褉懈斜褍褌芯泻锌褨写锌褉懈褦屑褋褌胁</a> <a class="nav-link" href="/uk/pdv-podatok-na-dodanu-vart-st/">袩袛袙 -袩芯写邪褌芯泻薪邪写芯写邪薪褍胁邪褉褌褨褋褌褜</a> <a class="nav-link" href="/uk/akfiz/">袗泻褑懈蟹</a> <a class="nav-link" href="/uk/podatok-na-azartn-gri/">锌芯写邪褌芯泻薪邪邪蟹邪褉褌薪褨褨谐褉懈</a> <a class="nav-link" href="/uk/poslugi/">袩芯褋谢褍谐懈</a> <span class="nav-link">蟹屑褨薪懈褌懈屑芯胁褍:</span> <div class="nav-lang"> <a href="/" aria-label="袩芯褋懈谢邪薪薪褟薪邪锌芯谢褜褋褜泻芯屑芯胁薪褍胁械褉褋褨褞锌芯写邪褌泻芯胁芯谐芯锌芯褉褌邪谢褍">PL</a> <a href="/en/" aria-label="袩芯褋懈谢邪薪薪褟薪邪邪薪谐谢芯屑芯胁薪褍胁械褉褋褨褞锌芯写邪褌泻芯胁芯谐芯锌芯褉褌邪谢褍">EN</a> </div> </nav> </div> </nav> </header> <script> function LogOut() { $.ajax({ url: '', type: 'POST', data: {}, success: function (result) { console.log(result); } }); } </script> <nav class="main"> <div class="container"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/uk/">podatki.gov.pl</a></li> </ol> </div> </nav> <div id="content" class="container-fluid"> </div> <footer id="footer"> <div class="footer"> <div class="container"> <div class="row"> <div class="col-md-4"> <p style="padding-top: 15px;"><a rel="noopener" href="https://www.gov.pl/web/finanse" target="_self"><img style="width: 250px; margin-top: -10px; margin-left: -2px;" class="img-fluid" src="/media/3143/mf_stopka.svg?width=500&height=151.13636363636365" alt="Przejd藕 do strony Ministerstwa Finans贸w" data-udi="umb://media/29678cb588ca440aa6fb4226b95b8be0" /></a></p> <h2 class="amethysta"><a data-udi="umb://document/25fc10044b334a2692eaa5aa50b3e117" href="/uk/" title="Home UK">Portal Podatkowy</a></h2> <p>聽</p> <p>聽</p> </div> <div class="col-md-4"> <p><a data-udi="umb://document/4bfedc8dc9d04d05b0ea64a592d8b264" href="/uk/deklaraf-ya-dostupnost-saitu/" title="袛械泻谢邪褉邪褑褨褟写芯褋褌褍锌薪芯褋褌褨褋邪泄褌褍"><strong>袛械泻谢邪褉邪褑褨褟写芯褋褌褍锌薪芯褋褌褨褋邪泄褌褍</strong></a></p> <p><strong><a href="https://www.gov.pl/web/finanse/informacja-o-dzialalnosci-ministerstwa/">袉薪褎芯褉屑邪褑褨泄薪懈泄锌褍薪泻褌袦褨薪褨褋褌褉邪褎褨薪邪薪褋褨胁</a></strong></p> <p><a data-udi="umb://document/8ac169ef400b4b6788ac768cd5d385ab" href="/uk/pol-tika-konf-denf-inost/" title="袩芯谢褨褌懈泻邪泻芯薪褎褨写械薪褑褨泄薪芯褋褌褨"><strong>袩芯谢褨褌懈泻邪泻芯薪褎褨写械薪褑褨泄薪芯褋褌褨</strong></a></p> <p><a data-udi="umb://document/e3a296fcfa154e66b79f23f6c124cc3b" href="/uk/nformaf-ina-klauzula-m-n-stra-f-nans-v/" title="袉薪褎芯褉屑邪褑褨泄薪邪泻谢邪褍蟹褍谢邪屑褨薪褨褋褌褉邪褎褨薪邪薪褋褨胁"><strong>袉薪褎芯褉屑邪褑褨泄薪邪泻谢邪褍蟹褍谢邪屑褨薪褨褋褌褉邪褎褨薪邪薪褋褨胁</strong></a></p> <p><a data-udi="umb://document/2b96717b4ac448d2856a4c72c265f743" href="/uk/nformaf-ina-klauzula-golovi-naf-onal-no-podatkovo-adm-n-straf/" title="袉薪褎芯褉屑邪褑褨泄薪邪泻谢邪褍蟹褍谢邪袚芯谢芯胁懈袧邪褑褨芯薪邪谢褜薪芯褩锌芯写邪褌泻芯胁芯褩邪写屑褨薪褨褋褌褉邪褑褨褩"><strong>袉薪褎芯褉屑邪褑褨泄薪邪泻谢邪褍蟹褍谢邪袚芯谢芯胁懈袧邪褑褨芯薪邪谢褜薪芯褩锌芯写邪褌泻芯胁芯褩邪写屑褨薪褨褋褌褉邪褑褨褩</strong></a></p> </div> <div class="col-md-4"> <p><a data-udi="umb://document/b42fd8a0e4944464bf7abda61cd949e5" href="/uk/mapa-saitu/" title="袦邪锌邪褋邪泄褌褍"><strong>袦邪锌邪褋邪泄褌褍 Podatki.gov.pl</strong></a></p> <p style="padding-top: 42px;">聽</p> <p>聽</p> <p>聽</p> <p>聽</p> </div> </div> </div> </div> <div class="eu-footer"> <div class="container"> <div class="row align-items-center"> <div class="col-md-auto logo-container"> <img class="logo-left" src="/media/3144/fe.svg" alt="Fundusze Europejskie. Polska Cyfrowa" /> </div> <div class="col"> <p>Tre艣ci zamieszczone w serwisie udost臋pniamy bezp艂atnie. Korzystanie z tre艣ci opublikowanych w serwisie podatki.gov.pl, niezale偶nie od celu i sposobu korzystania, nie wymaga zgody Ministerstwa Finans贸w. Tre艣ci znaczone w serwisie jako tre艣ci b臋d膮ce przedmiotem praw autorskich, o ile nie jest to stwierdzone inaczej, s膮 udost臋pniane na licencji Creative Commons Uznanie Autorstwa 3.0 Polska.</p> </div> <div class="col-md-auto logo-container"> <img class="logo-right" src="/media/3145/ue.svg" alt="Unia Europejska. Europejski Fundusz Rozwoju Regionalnego" /> </div> </div> </div> </div> </footer> <script src="/scripts/jquery-3.3.1.min.js"></script> <script src="/scripts/popper.min.js"></script> <script src="/scripts/moment.min.js"></script> <script src="/scripts/bootstrap.min.js"></script> <script src="/scripts/jquery-ui.min.js"></script> <script src="/scripts/jquery-migrate-3.0.0.min.js"></script> <script src="/scripts/jquery.unobtrusive-ajax.js"></script> <script> $('.fb-button').click(function() { FB.ui({ method: 'share', href: 'http://www.podatki.gov.pl/uk/znaiti/', }, function(response){}); }); </script> <script src="/scripts/front.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=1281172478" async></script></body> </html>

CINXE.COM