On the 1st January, 2017, Poland’s President Andrzej Duda introduced legislation to make it easier for small farmers to self-market their products.
This regulation stipulates that no sales tax on these products is levied on an annual income from the direct sale of agricultural products up to 20,000.00 PLN. The legislature introduced the term ‘agricultural retail’ into the legislation, which excludes the intervention of an intermediary and assumed compliance with the standards for food safety and hygiene.
The new legislation also provides, that if the limit of 20,000.00 PLN is exceeded, the reduced tax rate of 2% can be applied to agricultural products.
Source: WIRTSCHAFTS-MARKT POLEN, Ausgabe 238
