The law status of farmer with reference to value added tax (VAT) act

The author presents the position of farmers with reference to the VAT act. As a final result of numerous changes to tax law introduced in Poland over the last 20 years, farmers gained the status of VAT taxpayers in the scope of their business activity held in agriculture. The article depicts the status and situation of VAT taxpayers and presents the tax law application in reference to agricultural business. The article describes the common definitions used in regard to agricultural tax law: flat-rate farmer, farmer products, agricultural activity, agricultural farm, forestry farm, fishing farmhouse. Special attention has been given to flat-rate tax model for farmers and the rules of VAT taxation of farmers. The article denotes the major acts and changes in the law situation introduced by: VAT Act (2000), following amendment (included changes with connection to VI Directive od European Union Council). The most recent changes have been implemented by Directive of European Union Council no. 2006/11/WE (28th of November, 2006). The purpose of the article is to present the farmers’ tax situation with reference to tax law (VAT) and to point out the issues with application of tax law, particularly with the renouncement of tax exemption under the general rules.Uniwersytet Śląski w KatowicachA. Bartosiewicz, R. Kubacki, VAT. Komentarz, Warszawa 2011.J. Bieluk, [w:] Prawo rolne, P. Czechowski (red.), Warszawa 2011.W. Doroszewski, Słownik języka polskiego, PWN, Warszawa 1969, http://sjp.pwn.pl/Doroszewski/rolnik;5490433.htmlB. Jeżyńska, Opodatkowanie działalności rolniczej podatkiem od towarów i usług, „Zeszyty Instytutu Nauk Prawnych Państwowej Akademii Nauk” 2007, z. 1(171).J. Kamiński,VAT Komentarz, Warszawa 2004.K. Sachs, VI Dyrektywa VAT, Warszawa 2003.257-27