food/foodstuffs, raw materials, unprocessed products, processed products, foodstuffs of non-animal origin, products of animal origin, foodstuffs containing simultaneously products of animal origin and foodstuffs of non-animal origin,
Draft Act amending certain acts to facilitate farmers’ agricultural retail trade
Agricultural retail trade (RHD) is a specific form of retail trade in Poland “dedicated” to farmers, subject to registration by official food control bodies. The essential condition for carrying out this activity is that the food produced and placed on the market must come wholly or partly from the food business operator’s own cultivation, rearing or growing. As part of this activity, it is possible to produce, including food processing, on a small scale and sell it to end consumers, as well as to local retail establishments for end consumers located in a limited area of the country.
The draft Act proposes in particular:
1) determining the area in which RHD food may be supplied to retail establishments for the end consumer, such as shops, restaurants, canteens;
2) the establishment of limits for food sold under RHD for supplies to retail establishments for the end consumer;
3) exemption of producers from personal income tax, the amount of income from sales of processed plant and animal products other than industrial products, with the exception of processed plant and animal products obtained under special agricultural production divisions and products subject to excise duty under separate provisions exempt from income tax.