Poland announces excise tax refund process for agricultural producers

Agricultural producers in Poland can apply for an excise tax refund on diesel fuel used for agricultural production. Applications must be submitted between August 3 and August 31, 2026, for fuel purchased between February 1 and July 31, 2026. The refund rate for 2026 is set at 1.48 PLN per liter.

Refund limits are calculated based on the amount of agricultural land used, the average annual number of large livestock units (cattle, sheep, horses, goats), and the average annual number of pigs. To apply, farmers must provide a formal application, a certificate from the Agency for Restructuring and Modernisation of Agriculture (ARiMR) regarding livestock units, and a public aid form.

It is critical that applicants provide valid VAT invoices. Simple “transaction confirmations” are not accepted as valid documentation. If a farmer only possesses a transaction confirmation, they must use the QR code provided at the fuel station to generate a formal invoice through the National e-Invoice System (KSeF). Paper VAT invoices or receipts containing a NIP number are also considered valid.