Interbranch organisation · Poland · national
Mandatory levy, no membership
Ten statutory sector promotion funds in Poland: milk, pork, beef, horse meat, sheep meat, cereals, fruit and vegetables, poultry meat, fish and oilseeds. The funds finance product promotion campaigns, trade fair participation, market studies, research and training for producers. Each fund is run by a 9-member committee (5 producers, 3 processors, 1 chamber representative); the money is administered by the state agency KOWR. Farmers are not members: the levy is usually deducted by the buyer from the price of the product sold.
There is no membership; the levy is due by law (ustawa o funduszach promocji, art. 3). Anyone who sells pigs, cattle, horses, sheep, poultry, cereals, fruit, vegetables, fish or oilseeds (rapeseed, sunflower, etc.) to a slaughterhouse, a cereal or oilseed processor, or a fruit, vegetable or fish buyer has the levy deducted by the buyer from the sale price. For milk the first purchaser pays on the quantity bought. VAT-registered fruit and vegetable growers pay and declare it directly on their own sales, as do VAT-registered fishers and fish farmers. Intra-EU acquisitions and sales from state reserves are exempt.
The rate is 0.1% of the net sale price (0.2% for oilseeds); for milk it is PLN 0.001 per kilogram purchased, paid by the purchaser. The deducting business declares and transfers the money to KOWR quarterly, by the 25th of the month after the quarter; from 1 April 2026 only electronically via the eRolnik portal. Farmers who are not themselves liable have nothing to do: the deduction appears on the purchase invoice.
Fee basis: land-value based (collected with tax)
For information only, not legal advice. Mandatory membership is set by local law — each profile lists its source.