Our tax consultant Aleksandra Łukasik published a commentary on Prawo.pl. She explains the principles of proportional accounting for tax-deductible costs when conducting business from home or an apartment.
In this article, he explains that declaring household expenses as business expenses requires strong justification and a demonstrable connection to the business. He divides expenses into three groups – from the safest operational expenses to the riskiest, those used both privately and for business purposes – and describes the increasingly restrictive approach of the tax authorities towards household appliances. He emphasizes that authorities are beginning to classify such devices as "material assets of the enterprise that gradually wear out" within the meaning of Article 23, Section 1, Item 49 of the Personal Income Tax Act.
In practice, this means that tax risk increases for some home furnishings. If a given item, such as a coffee machine, small household appliances, or other everyday household equipment, qualifies for this category, the authority may determine that the proportion alone is no longer sufficient; it is necessary to demonstrate that the item is used exclusively for business purposes. If there is private use, even incidental use, the National Tax Inspectorate (KIS) may treat such an expense as a non-taxable expense, says Aleksandra Łukasik.
For more information, please read the article:
