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Companies that lease out commercial space in buildings, such as shopping malls, employ various strategies aimed at attracting potential tenants. As this industry is so competitive, such companies need to encourage potential tenants to sign a lease. One commonly used approach is to carry out adaptation and finishing works in the leased premises (known as Fit-out works). The accounting and tax aspects of the costs related to such Fit-out works require detailed analysis and review, especially following the interpretation published by the Director of the National Tax Information Office on June 29, 2023.

In today's commercial real estate market, owners of office buildings and shopping centres employ various strategies to attract tenants. One such popular practice is the offering of "rent-free periods", which serve as an attractive incentive for businesses seeking office or retail space. During these periods, tenants can enjoy a temporary exemption from rent payments, often at the beginning of the lease agreement. Nevertheless, this seemingly attractive arrangement may give rise to certain subtle, yet significant, accounting and tax implications that require thorough analysis when planning and implementing lease agreements.

Electronic invoices, that is, invoices issued and received in any electronic form such as PDF, are an everyday occurrence in commercial life. They are usually issued using invoicing software that generates all the mandatory elements of an invoice. Currently, in the business world, there are electronic invoices, paper invoices and voluntary e-Invoices in the KSeF system. The issuance of electronic invoices as well as paper invoices is going to be replaced by mandatory e-Invoices, i.e., structured invoices used in the National System of e-Invoices.