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Good news for business. The Director of National Revenue Information agrees to settle the apartment for commercial purposes without allocating a separate room for such purposes. It also allows the possibility of designating the common parts of the building for operation.
Entrepreneurs who start a business often refer to their apartment as the first place where the business takes place. The time of the pandemic and the gradual digitization are conducive to an increase in the number of businesses from home.
– The tax office questioned the possibility of settling costs related to the use of an apartment in commercial activities, if the entrepreneur did not allocate a separate room for this, for example, one. However, in line with the present approach, a businessman can use the same room for housing and business purposes – Piotr Juszczyk, senior tax advisor at inFakt explains.
In such a situation, the expert advises to calculate the percentage of the space used for business purposes and to show the number of hours during the day that the entrepreneur uses the room for the needs of the company. If he spends 8 hours a day working in it, and the remaining time, for example, is his living room, the area is divided by 24 hours and multiplied by 8. Before the tax office, it will be difficult to prove that you work in a particular place 24/7.
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