How are established norms of revenue from special divisions of agricultural production ?
According to Article 24 paragraph. 4 of the law on PIT, income from special divisions of agricultural production, in when the taxpayer does not keep a tax book of revenue and outgoings or account books, is established by applying standard estimates of revenue from a specified area of crops or unit of animal production, as specified in Annex number 2 to this law.
Every year Ministry of Finance in agreement with the Minister of Agriculture, proposes, in the road regulations, standard estimates the revenue from special divisions of agricultural production, that is, the revenue from a specified area of crops or unit of animal production. These standards are defined in reference to the indicator of increase in commodity production of agriculture, announced by the President of the General Statistical Office in the Journal of the Official Poland “Monitor Poland”.
As follows from the Communication of GUS, the indicator of growth of commodity production agricultural in 2023 year. in relative to 2022 year, fell by 2.6%. This means that,
that in the same percentage will drop in 2025 year the standards of income from special divisions of
agricultural production in comparison to standards in 2024 year.
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What are special departments of agricultural production ?
According to the Act on PIT and CIT special divisions of agricultural production are:
- cultivation in greenhouses -above 25 m2 area and heated tunnels of folios above 50 m2 area,
- cultivation of fungi and their fungi – above 25 m2 area cultivation,
- cultivation plants “in vitro” – above 1 m2 surface shelves,
- farm breeding and rearing poultry over 100 head and laying – over 80 head,
- hatcheries poultry – without regard on number,
- breeding and rearing animals future – above 50 pigs stock basic in cases nutria and rabbits andAbove 1 female status basic in the case of foxes, yenotes, mink, captive and chinchillas and laboratory – without regarding number,
- breeding worms – above 1 m2 area of breeding bed,
- breeding entomophagous – above 1 m2 area crops of host plants,
- culture silkworms – above 1 dm3 cocoons,
- breeding belt – above 80 families,
- breeding and rearing off farm farm the following animals: dogs breeds, cats breeds, horses, fish aquaria above 700 dm3 volume aquarium, calculated by internal length edges, pigs – above 10 pigs, pigs
– above 50 pieces, cattle and calves – above 10 pieces, cows – above 5 pieces.
The special production agricultural not constitute crops, breeding and rearing animals in sizes not exceeding
the aforementioned sizes.
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Determination of income from special divisions of agricultural production
Income from special divisions of agricultural production may be determined in two ways:
1) In the case of keeping a tax book of income and outgoings or accounts -. the income from special departments of agricultural production is the difference between the revenue from the keeping of those departments and the costs incurred, increased by the value of the stock of animals at the end of the tax year compared with the state at the beginning of the year and decreased by the value of take in this stock over the tax year. It is worth noting however, that the taxpayer keeping special divisions of agricultural production is obligated to notify the proper director of the tax office of the intention to keep books
showing income. Must do this before the beginning of the tax year or before the beginning of
special divisions of agricultural production, if it has occurred within a year.
2) in cases, when they Purchase prices of poultry in 2025 year. What experts predict ? Taxpayers receiving revenue from special divisions of agricultural production must submit the PIT-6 declaration by 20 January. In further order the head of the tax office issues the taxpayer a decision establishing the amount of inductions for a given year. These inlays must be paid to the cash or to the account of the tax office at the deadlines to 20 day of each month for the previous month. E.g., the pay for December shall be paid by 20 January of the following tax year. In the case of taxpayers, who start run special departments of agricultural production in the truncture of the tax year they have the obligation to submit the declaration PIT-.6 in the deadline of 7 daysafterthedayofbeginningofactivityanddeclareanidentificationorupdateonprintNIP-.7atthedeadline7daysfromthedateofbeginningofthisactivity. Accountsforincome taxontheconductofspecialdivisionsofagriculturalproductiontaxpayersareobligatedto payas earlyasfromthedayofbeginningofconductingthedivision,specifiedinPIT-6,anotfromthedateofreceivingfromthistitleincome. 
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Do when submit PIT-6?
