Polish farmers apply for agricultural diesel excise tax refunds

agricultural excise tax refund diesel fuel tax rebate Polish farmers social benefits ARiMR

Polish farmers are currently in the process of applying for excise tax refunds on diesel fuel used in agricultural production. The application window for the 2026 period runs from August 3 to August 31, 2026. The refund rate is set at 1.48 PLN per liter.

To qualify, producers must submit VAT invoices covering purchases made between February 1 and July 31, 2026. Authorities have warned that standard transaction confirmations or receipts are not valid substitutes for VAT invoices. Due to the implementation of the National e-Invoice System (KSeF), farmers are advised to download official invoice visualizations from the KSeF platform if they only receive a QR code at fuel stations.

For livestock owners, additional documentation from the Agency for Restructuring and Modernisation of Agriculture (ARiMR) regarding animal units is required. The refund is subject to specific limits based on agricultural land area and the number of livestock (cattle, pigs, sheep, goats, and horses).

A legislative proposal from the Ministry of Agriculture and Rural Development aims to reform this process by transferring all tasks to ARiMR, digitizing the application process to allow for a single annual electronic submission, and automating the transfer of structured invoices from the National Revenue Administration.