Usable floor area is one of the most important spatial attributes of buildings and premises. It is the basis of their taxation, as well as the most frequently used conversion factor for calculating the value of built-up land and premises. Unfortunately, the current legal regulations on usable floor area records remain inconsistent and imprecise. This paper is an attempt to identify the main problems related to the determination of usable floor area of building structures and their parts for various purposes. The definitions of usable floor area contained in the relevant legislation will be compared, with particular regard to the provisions on the cadastre and real property taxation. The authors emphasise the consequences of the existing differences and imperfections of these definitions and discuss the criteria for classifying specific space as usable floor area.