An important change for those who run a business in their own apartment. It is already clear – what and how are included in the costs[18.10.2022]
Good news for entrepreneurs. The director of the National Revenue Information agrees to settle the flat for business purposes without allocating a separate room for these purposes. It also allows the possibility of designating the common parts of the premises for operation.
Entrepreneurs who start a business often indicate their flat as the first premises where it is conducted. The time of the pandemic and progressive digitization are conducive to the increase in the number of home-based businesses.
– The tax office questioned the possibility of settling costs related to the use of a flat in business activities, if the entrepreneur did not allocate a separate room for this purpose, e.g. one room. However, in line with the current approach, an entrepreneur can use the same room for both housing and business purposes – 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 room for the company’s needs. If he spends 8 hours a day working in it, and the remaining time is, for example, his living room, the area is divided by 24 hours and multiplied by 8. Before the tax office, it would be difficult to prove that you work in a given place 24 / 7.
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