Definicja detached subdivision
A subordinate unit in an organization.
The subordinate units can have their own official data and in many instances are classed as separate organizations since they have their own activity codes, registration data, and so on. The units are always assigned to a head organization.
When you prepare legal forms, the authorities require some forms to be prepared in a consolidated view, in other words, for the head organization but containing all assigned detached subdivisions.
You prepare other reports, however, at the level of each detached subdivision and only enter the name of the head organization to which the subordinate unit is assigned.
In most cases, detached subdivisions are not liable for the regular ESN tax, but instead, another special tax system, for example, the uniform tax for imputed income (ENVD).
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