The government wants food processing on a small scale and its sale to final consumers, as well as to local establishments engaged in retail trade intended for final consumers, to be possible throughout the country, and producers’ income from such sales to be exempted from income tax up to the amount of PLN 100,000, according to the list of legislative and tax works of the Council of Ministers.
Adoption by the Council of the draft and the law on amending certain laws to facilitate the conduct of agricultural retail trade by farmers is planned for Q3. The changes proposed in the draft law result from the assumptions adopted in the government document “Polish Order”, which includes, among others, the initiative “Unleashing agricultural retail trade (RHD)”.
“The initiative primarily proposes to increase the area in which food produced by farmers can be marketed under the agricultural retail trade (RHD) activity.” - the list reads.
Under such trade, it is possible to produce, including small-scale processing of food and its sale to final consumers (throughout the country), as well as to local establishments engaged in retail trade with destination to the final consumer, located in a limited area of the country. Currently, this area includes the province where RHD food production takes place and the counties or cities which are the seat of the provincial governor or provincial assembly, adjacent to this province.