Funkcjonowanie podatku VAT w opiniach rolników indywidualnych

Kinga Gruziel, Mirosław Wasilewski

Gruziel, Kinga; ORCID: 0000-0003-2429-3795
Wasilewski, Mirosław; ORCID: 0000-0001-6791-5713
Funkcjonowanie podatku VAT w opiniach rolników indywidualnych
Roczniki Nauk Rolniczych, Seria G, 2006, vol.93, nr 1, s. 144-151

Słowa kluczowe

podatek od towarów i usług (VAT) zasady ogólne i ryczałtowe rozliczania VAT

Key words

the Value Added Tax (VAT) general and flat rate schemes of the VAT payments


Przedstawiono opinie rolników dotyczące oceny funkcjonowania, skutków wprowadzenia oraz sposobu i korzyści rozliczania podatku VAT na zasadach ogólnych i ryczałtu w gospodarstwach rolniczych.


The paper presents private farmers. opinion on effects of implementation of the Value Added Tax (VAT) as well as ways and profits from tax payments on general or flat rate schemes in farms. The VAT system is said to be too complicated to the farmers and there is a need for external tax advisory. The farmers assessed sceptically the profits from the VAT implementation into agriculture, due to increase of prices of production sources and decrease of agricultural products purchase prices. A major limitation of implementation the flat rate schemes of the VAT in farms is that economic entities, which purchase agricultural products within cooperation with farmers, do not want to be obliged to issue invoices, because it generates additional costs. Most of the farmers paid off the VAT on flat rate schemes . especially these from animal farms and farms that brought incomes. General scheme of the VAT payments was popular especially with farmers from the greatest farms. Moreover, there were a great number of farmers who claimed to not have enough knowledge concerning the VAT in agriculture.