Poland: Second round of agricultural diesel excise tax refunds opens

Polish agricultural producers can apply for the second round of excise tax refunds on diesel fuel used for agricultural production. The application period runs from August 3 to August 31, 2026, for fuel purchased between February 1 and July 31, 2026.

The refund rate is set at 1.48 PLN per liter. Limits for the refund are calculated based on the amount of agricultural land used and the number of livestock units (DJP) owned. Farmers must provide documentation regarding their livestock numbers issued by the Agency for Restructuring and Modernisation of Agriculture (ARiMR).

Due to the implementation of the National e-Invoice System (KSeF), farmers must ensure they possess valid VAT invoices. A ‘transaction confirmation’ provided by some fuel stations is not a valid VAT invoice. To obtain a proper VAT invoice visualization, farmers should scan the QR code on the confirmation to download the PDF from the KSeF system. However, until the end of 2026, traditional paper invoices from fiscal cash registers and simplified invoices (receipts with a NIP number) under 450 PLN remain acceptable.