![Do you use the apartment for a professional activity? This is a significant change – it is already clear – what and how are included in the costs [17.11.2022]](https://i0.wp.com/d-art.ppstatic.pl/kadry/k/r/1/ff/c8/634d457018ca6_o_original.jpg?fit=%2C&ssl=1)
Good news for entrepreneurs. The Director of National Tax Information undertakes to set up the apartment as a professional activity without assigning a separate room for these purposes. It also allows the possibility of using the common areas of the premises for professional purposes.
Entrepreneurs who start a business often list their apartment as the first location where it takes place. The time of the pandemic and the ongoing digitalization are conducive to the increase in the number of businesses run from home.
– The tax authorities questioned the possibility of settling the costs associated with the use of an apartment in the context of a commercial activity, if the entrepreneur does not separate a separate room for this purpose, for example a play. However, under the current approach, an entrepreneur can use the same premises for residential and commercial purposes – explains Piotr Juszczyk, Chief Tax Advisor at inFakt.
The expert advises that in this case, calculate what percentage of the space is used for business purposes and show how many hours a day the entrepreneur uses the room for business purposes. If he spends 8 hours a day working there, and the rest of the time is, for example, his living room, this area is divided by 24 hours and multiplied by 8. It would be difficult to prove to the taxman that you work in a given place 24/7 7.
