There are not only bad news for entrepreneurs in Poland these months but also positive news.
One of the positive news is that a tax office in Poland has confirmed that if it is not possible to travel to the client every day, you can rent an apartment somewhere close to him and settle it in tax costs.
Good news for entrepreneurs in Poland
The owner of a consulting company who signed a contract for expert services applied for an interpretation. It will perform them in the Czech Republic, where the client’s seat is located.
The contract is for a minimum of one year, the services are to be provided for eight hours a day. As part of his duties, the entrepreneur must participate in daily meetings and consultations, which is why he rented an apartment in the Czech Republic.
In interpretation No. 0113-KDIPT2-1.4011.697.2022.2.RK , the tax office agreed that expenses for renting a flat are related to the entrepreneur’s income.
Their purpose is to provide expert services in the territory of the Czech Republic. Since the entrepreneur has revenues from these services, the expenses for the premises can be included in the costs.
Przemysław Wojtasik in “Rzeczpospolita” points out that this is not the first favourable position of the tax office regarding the settlement of people operating far from home.
It was similar in the case of an IT specialist who established cooperation with a contractor based in a city 140 kilometres away. The tax office also agrees to settle costs when the distance from home to customers is less.
Rented an apartment
This was the case of a lawyer who has an office in a town 20 km from her home. She also rented an apartment there. She argued that she needed it because she had customers in the area. Shee also handles cases in offices and courts there. The tax office admitted that it could settle the expenses for renting an apartment in the costs of the law firm.