Ustawa o podatku od towarów i usług

Dział XI. Dokumentacja

Rozdział 2a. Ogólne obowiązki dostawców usług płatniczych

Ostatnie zmiany:

2024-07-01

Art. 106nh, Art. 42g

2024-01-01

Art. 110a, Art. 110b, Art. 110c, Art. 110d, Art. 110e, Art. 42b

2023-10-13

Art. 109, Art. 2, Art. 29a

2023-09-15

Art. 111

2023-09-01

Art. 106b, Art. 106e, Art. 106f, Art. 106j

2023-07-01

Art. 106h, Art. 108a, Art. 108c, Art. 111, Art. 111b, Art. 129, Art. 130c, Art. 130ca, Art. 133, Art. 133a, Art. 138g, Art. 138ga, Art. 145a, Art. 2, Art. 22, Art. 31b, Art. 42, Art. 42a, Art. 42b, Art. 42c, Art. 42d, Art. 42e, Art. 42f, Art. 42g, Art. 42h, Art. 42ha, Art. 42i, Art. 56, Art. 80, Art. 86, Art. 87, Art. 90, Art. 91

2023-06-30

Art. 146k

2023-06-22

Art. 43

2023-06-06

Art. 112b, Art. 112c

2023-04-01

Art. 145e, Art. 145f, Art. 145g, Art. 145h, Art. 145i, Art. 145j, Art. 145k

2023-02-13

Art. 103

2023-01-01

Art. 2, Art. 3, Art. 86, Art. 8c, Art. 8d, Art. 8e, Art. 90, Art. 90a, Art. 91, Art. 96, Art. 96b, Art. 97

2022-12-31

Art. 145a, Art. 87

2022-10-31

Art. 146da, Art. 146db, Art. 146dc

2022-10-30

Art. 146aa, Art. 146ea, Art. 146eb, Art. 146ec, Art. 146ed, Art. 146ee, Art. 146ef, Art. 146eg, Art. 146eh, Art. 146ei, Art. 146ej

2022-08-10

Art. 43

2022-07-31

Art. 146da, Art. 146db, Art. 146dc

2022-07-07

Art. 108b

2022-07-01

Art. 109, Art. 11, Art. 15a, Art. 45, Art. 89

2022-05-26

Art. 145c, Art. 145d

2022-02-01

Art. 146da, Art. 146db, Art. 146dc

2022-01-01

Art. 106f, Art. 106g, Art. 106i, Art. 106j, Art. 106l, Art. 106m, Art. 106na, Art. 106nb, Art. 106nc, Art. 106nd, Art. 106ne, Art. 106r, Art. 109, Art. 112aa, Art. 120, Art. 127, Art. 127a, Art. 128, Art. 129, Art. 130, Art. 146k, Art. 19a, Art. 2, Art. 29a, Art. 42, Art. 42b, Art. 43, Art. 46, Art. 86, Art. 87, Art. 88, Art. 99

2021-12-28

Art. 103

2021-10-05

Art. 10, Art. 109, Art. 113, Art. 114, Art. 116, Art. 127, Art. 18b, Art. 21, Art. 28k, Art. 41, Art. 43, Art. 87, Art. 99

2021-10-01

Art. 108b, Art. 2, Art. 22, Art. 29a, Art. 30a, Art. 43, Art. 56, Art. 86, Art. 86a, Art. 89a, Art. 89b

2021-09-15

Art. 43

2021-09-07

Art. 33a, Art. 86

2021-07-23

Art. 43

2021-07-01

Art. 103b, Art. 106a, Art. 106b, Art. 106e, Art. 106i, Art. 109, Art. 109b, Art. 112, Art. 113, Art. 12, Art. 13, Art. 130a, Art. 130b, Art. 130c, Art. 130d, Art. 131, Art. 132, Art. 133, Art. 134, Art. 138a, Art. 138b, Art. 138c, Art. 138d, Art. 138e, Art. 138f, Art. 138g, Art. 138h, Art. 138i, Art. 138j, Art. 146aa, Art. 17, Art. 19a, Art. 2, Art. 21, Art. 22, Art. 22a, Art. 23, Art. 24, Art. 28k, Art. 28p, Art. 28q, Art. 3, Art. 31a, Art. 33, Art. 33c, Art. 41, Art. 45, Art. 46, Art. 51, Art. 7a, Art. 83, Art. 89, Art. 99

2021-06-29

Art. 96

2021-06-01

Art. 33, Art. 33b, Art. 34, Art. 37, Art. 39a, Art. 86, Art. 86a, Art. 87, Art. 96b

2021-04-16

Art. 42b

2021-01-01

Art. 103, Art. 105a, Art. 106e, Art. 108a, Art. 108b, Art. 108c, Art. 109, Art. 111, Art. 111b, Art. 112b, Art. 112c, Art. 113, Art. 135, Art. 145a, Art. 145b, Art. 2, Art. 29a, Art. 30a, Art. 31a, Art. 41, Art. 42, Art. 42a, Art. 42b, Art. 42ca, Art. 42ha, Art. 43, Art. 7, Art. 86, Art. 88, Art. 89a, Art. 96b, Art. 99

2020-10-09

Art. 146aa

2020-10-01

Art. 109, Art. 33a, Art. 87, Art. 89a, Art. 99

2020-07-01

Art. 100, Art. 109, Art. 127, Art. 12a, Art. 13a, Art. 13b, Art. 13c, Art. 13d, Art. 13e, Art. 13f, Art. 13g, Art. 13h, Art. 13i, Art. 13j, Art. 13k, Art. 13l, Art. 2, Art. 20, Art. 20a, Art. 20b, Art. 21, Art. 22, Art. 29a, Art. 30a, Art. 33a, Art. 41, Art. 42, Art. 42c, Art. 42i, Art. 97, Art. 99

2020-04-01

Art. 102, Art. 18c

2020-03-31

Art. 109, Art. 111, Art. 145a, Art. 33a, Art. 41, Art. 42c, Art. 87, Art. 89a, Art. 99

2020-01-01

Art. 106b, Art. 109a, Art. 2, Art. 43, Art. 96

2019-11-29

Art. 32

2019-11-23

Art. 41

2019-11-01

Art. 101a, Art. 102, Art. 105a, Art. 105b, Art. 105c, Art. 105d, Art. 106e, Art. 108, Art. 108a, Art. 108b, Art. 108c, Art. 108e, Art. 108f, Art. 113, Art. 120, Art. 17, Art. 18c, Art. 19a, Art. 2, Art. 29a, Art. 41, Art. 42a, Art. 42b, Art. 42c, Art. 42d, Art. 42e, Art. 42f, Art. 42g, Art. 42h, Art. 42i, Art. 43, Art. 46, Art. 5a, Art. 83, Art. 86, Art. 99

2019-09-01

Art. 103, Art. 106h, Art. 112b, Art. 112c, Art. 113, Art. 116, Art. 118, Art. 14, Art. 2, Art. 30a, Art. 33, Art. 33b, Art. 37, Art. 43, Art. 5, Art. 82a, Art. 87, Art. 91, Art. 96, Art. 96b, Art. 97

2019-05-01

Art. 106h, Art. 111, Art. 111a, Art. 111b, Art. 127, Art. 128, Art. 145a, Art. 145b

2019-01-02

Art. 96

2019-01-01

Art. 106a, Art. 106b, Art. 106e, Art. 106i, Art. 109, Art. 113, Art. 130b, Art. 131, Art. 132, Art. 146aa, Art. 146b, Art. 146c, Art. 146d, Art. 146e, Art. 17, Art. 19a, Art. 2, Art. 21, Art. 28k, Art. 29a, Art. 30a, Art. 32, Art. 43, Art. 87, Art. 89a, Art. 89b, Art. 8a, Art. 8b

2018-11-25

Art. 14, Art. 15, Art. 17, Art. 2, Art. 3, Art. 96, Art. 97

2018-10-01

Art. 43

2018-08-22

Art. 96b, Art. 97

2018-07-01

Art. 103a, Art. 108a, Art. 108b, Art. 108c, Art. 108d, Art. 2, Art. 87

2018-04-30

Art. 14, Art. 96, Art. 99

2018-01-13

Art. 96, Art. 96b

2018-01-01

Art. 109, Art. 90, Art. 90a, Art. 91

2017-09-01

Art. 43

2017-07-01

Art. 43

2017-03-01

Art. 103, Art. 105b, Art. 105c, Art. 109, Art. 110, Art. 111, Art. 112a, Art. 112b, Art. 127, Art. 128, Art. 14, Art. 2, Art. 33, Art. 33a, Art. 33b, Art. 34, Art. 37, Art. 38, Art. 41, Art. 49, Art. 83, Art. 87, Art. 89b, Art. 96, Art. 99

2017-01-01

Art. 100, Art. 101, Art. 101a, Art. 103, Art. 105a, Art. 105b, Art. 105c, Art. 106e, Art. 109, Art. 110, Art. 112b, Art. 112c, Art. 113, Art. 146a, Art. 17, Art. 29a, Art. 83, Art. 85, Art. 86, Art. 87, Art. 89b, Art. 96, Art. 97, Art. 99

2016-10-07

Art. 106m

2016-08-20

Art. 17, Art. 19a, Art. 26a, Art. 30b, Art. 33, Art. 33a, Art. 33b, Art. 37, Art. 41, Art. 45, Art. 83, Art. 86

2016-08-01

Art. 103, Art. 17a, Art. 2, Art. 30a, Art. 99

2016-07-19

2016-07-15

2016-06-04

2016-01-02

2016-01-01

Art. 3, Art. 37, Art. 39, Art. 41, Art. 86, Art. 89, Art. 89a, Art. 90a, Art. 90c, Art. 99

2015-09-09

Art. 17

2015-07-01

Art. 101a, Art. 102, Art. 105a, Art. 105b, Art. 105c, Art. 105d, Art. 108, Art. 17, Art. 18c, Art. 89a, Art. 89b, Art. 99

2015-04-01

Art. 2

2015-01-01

Art. 103, Art. 105, Art. 109, Art. 112, Art. 130a, Art. 130b, Art. 130c, Art. 130d, Art. 131, Art. 132, Art. 133, Art. 134, Art. 19a, Art. 2, Art. 28k, Art. 28l, Art. 28m, Art. 29a, Art. 3, Art. 33a, Art. 41, Art. 89, Art. 96, Art. 99

2014-04-01

Art. 32, Art. 8, Art. 86a, Art. 88a, Art. 90b

2014-01-01

Art. 10, Art. 100, Art. 104, Art. 106, Art. 106a, Art. 106b, Art. 106c, Art. 106d, Art. 106e, Art. 106f, Art. 106g, Art. 106h, Art. 106i, Art. 106j, Art. 106k, Art. 106l, Art. 106m, Art. 106n, Art. 106o, Art. 106p, Art. 106q, Art. 109, Art. 111, Art. 112a, Art. 113, Art. 117, Art. 119, Art. 120, Art. 127, Art. 13, Art. 136, Art. 138, Art. 14, Art. 146c, Art. 146h, Art. 19, Art. 19a, Art. 2, Art. 21, Art. 29, Art. 29a, Art. 30, Art. 30a, Art. 30b, Art. 30c, Art. 31, Art. 38, Art. 41, Art. 42, Art. 43, Art. 83, Art. 86, Art. 87, Art. 88, Art. 89, Art. 90, Art. 96, Art. 97, Art. 98, Art. 99

2013-12-31

Art. 106b, Art. 106i, Art. 146a, Art. 146f, Art. 146g, Art. 146h, Art. 146i, Art. 19a

2013-10-01

Art. 103, Art. 105a, Art. 105b, Art. 105c, Art. 108, Art. 43, Art. 99

2013-09-20

Art. 105a, Art. 105b, Art. 105c

2013-06-22

Art. 86a

2013-04-01

Art. 100, Art. 111, Art. 112, Art. 119, Art. 12, Art. 120, Art. 128, Art. 13, Art. 146h, Art. 15, Art. 16, Art. 17, Art. 18a, Art. 18b, Art. 18c, Art. 18d, Art. 2, Art. 22, Art. 23, Art. 26a, Art. 28n, Art. 2a, Art. 33, Art. 36, Art. 41, Art. 42, Art. 43, Art. 44, Art. 46, Art. 5, Art. 7, Art. 8, Art. 83, Art. 86, Art. 88, Art. 96, Art. 97, Art. 99

2011-04-01

Art. 71

0000-00-00

Art. 11, Art. 139

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Najbliższe zmiany:

2025-01-01

Art. 111

2026-02-01

Art. 106g, Art. 106ga, Art. 106gb, Art. 106gc, Art. 106gd, Art. 106k, Art. 106l, Art. 106m, Art. 106n, Art. 106na, Art. 106nb, Art. 106nc, Art. 106nd, Art. 106ne, Art. 106nf, Art. 106ng, Art. 106ni, Art. 106r, Art. 106s, Art. 108a, Art. 108g, Art. 109, Art. 112a, Art. 112aa, Art. 116, Art. 118, Art. 145l, Art. 145m, Art. 2, Art. 29a, Art. 31a, Art. 41, Art. 86, Art. 87, Art. 98

2026-08-01

Art. 106h, Art. 106ni, Art. 111, Art. 87

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12.00 zł

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35.00 zł

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59.00 zł

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