"Livestock relief" does not exist - settlements in Poland
There is no relief for farm animals. Check the difference between agricultural activities, special departments of agricultural production and an animal related to JDG.
There is no deduction called "farm animal relief" in Polish PIT. This does not mean, however, that every farm is an ordinary JDG or a special section of agricultural production.
Normal agricultural activities
Revenues from agricultural activities are, in principle, excluded from the Personal Income Tax Act, with the exception of special sections of agricultural production.
Breeding and breeding animals on a farm may be part of agricultural activity. They do not become special forces just because the scale is "large". The statutory definition, type of production and the positions and sizes indicated in the regulations are decisive.
Special sections of agricultural production
Special sections include specific types of production, for example specific crops under cover, farm breeding of certain species or apiaries exceeding the indicated sizes.
Income may be determined according to estimated standards or on the basis of books, if certain conditions apply. Ordinary cattle or pig breeding cannot be automatically classified as a special section without checking the annex to the Act.
Services for pet owners
A veterinarian, groomer, pet hotel and trainer provide services as part of a business activity. The flat rate depends on the actual service and PKWiU.
Veterinary services are health care services within the meaning of the relevant classification and may be subject to a special rate. The 8.5% should not be assigned to "most pet services" without classification.
A dog guarding the company
The expense for a dog may be a JDG expense only if the taxpayer demonstrates a connection with income or securing a source of income and the expense is not of a dominant personal nature.There is no automatic rule that every dog staying at the workshop is entitled to a deduction of the entire price, food and treatment. What matters is facts, documentation and proportion of use. Individual interpretations only protect their addressees.
Farmer's VAT
Flat-rate farmer is a VAT status with its own conditions. It does not result automatically from any breeding. The sale of agricultural products, agricultural services and non-agricultural activities must be separated.
Sources
Do you have an animal-related business?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.