Farmers’ accounting
A farm is a business too. We help you choose the best VAT rules, settle special farming activities and never miss the fuel excise refund.
How we help farmers
Settlements tailored to your farm – without unnecessary paperwork.
- Flat-rate farmer or active VAT payer
- We compare both options on your farm’s figures and help you switch to VAT settlement when it pays off.
- VAT RR invoices
- We explain when the buyer issues a VAT RR invoice and settle the flat-rate tax refund.
- VAT records and settlement
- For active VAT payers we keep VAT registers and send JPK_V7 files.
- Special branches of agricultural production
- We settle income tax on special farming activities – using estimated standards or books.
- Fuel excise refund
- We remind you of deadlines and help collect the invoices for the application.
- Financial documents for loans and grants
- We prepare the financial analyses needed for a bank loan or subsidy.
Diesel excise refund – 2026
You submit the application to the head of the municipality (wójt, mayor or city president) where your land is located.
| First period | Second period | |
|---|---|---|
| Application | 2 February – 2 March 2026 | 3–31 August 2026 |
| Fuel invoices from | 1 August 2025 – 31 January 2026 | 1 February – 31 July 2026 |
| Refund payment | 1–30 April 2026 | 1–31 October 2026 |
How much you can recover
- PLN 1.48 per litre of diesel
- limit: PLN 162.80 per 1 ha of agricultural land
- plus PLN 59.20 per 1 LU of cattle, goats, sheep and horses
- and PLN 5.92 per pig (average annual number)
What to prepare
- VAT invoices or copies for the fuel purchased
- for the livestock limit – an ARiMR document on the average number of animals
- land data according to the register as at 1 February
Rates and limits for 2026. We update them on this page every year.
Not sure whether VAT pays off for you?
We will calculate it on your data during a free 15-minute call.
