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Do you use the apartment for business? This is an important change – it is already clear – what and how it enters the costs [29.10.2022]

Good news for entrepreneurs. The Director of the State Tax Administration agrees to furnish the apartment for business purposes without assigning a separate room for these purposes. It also allows the possibility of defining common parts of the workspace.

Entrepreneurs who start a business often list their apartment as the first space in which it is carried out. The time of the pandemic and progressive digitization favors an increase in the number of home businesses.

– The Tax Office questioned the possibility of settling costs related to the use of an apartment in business activities, if the entrepreneur did not set aside a special room for that purpose, for example one room. However, according to the current approach, an entrepreneur can use the same room for both housing and business needs – explains Piotr Juszczyk, chief tax advisor at inFakt.

In such a case, the expert advises to calculate what percentage of the space is used for business purposes and to show how many hours during the day the entrepreneur uses the space for the needs of the company. If he spends 8 hours a day working in it, and the rest of his time is, for example, the living room, the area is divided by 24 hours and multiplied by 8. It would be difficult to prove to the tax office that you work in a certain place 24/7.

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