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Abstract
The purpose of the article was to present the specifics of indirect taxes in agricultural activities in
Poland, the analysis of the VAT rates in the European Union and the presentation of survey results relating to
indirect taxes in agriculture. Indirect taxes, i.e. VAT and excise tax, cause delamination of the market prices
of goods and services. In the agricultural activity what is crucial are VAT rates spread between the base rate
and the reduced rate relating to agricultural production. The resulting difference often causes excess input
VAT and results in an obtained tax return for the farmer. The farmer (depending on the method of VAT) has
the possibility to receive a lump sum refund of VAT. In addition, the farmer has the opportunity to receive
lump-sum refunds on the excise tax, if he purchases fuel for agricultural purposes. Specific tax solutions for
agriculture, related to indirect taxes, are tax preferences and substantially affect investment decisions farms.
The author of the article used statistical data from the European Commission’s report VAT rates applied
in the Member States of the European Community, Situation at 1st January 2015 and the results of surveys
conducted among farms of Middle Pomerania in Poland.