Taxes on Agritourist Services
Taxes on Agritourist Services

Summary/Abstract: In his article, the author presents the selected forms of taxation imposed on agritourist services. In the case of personal income tax, the law envisages several methods of taxation on income from agritourist services, e.g. personal income tax paid in accordance with general rules, flat rate tax, tax card, and lump-sum tax on registered revenue. As far as value added tax is concerned, in general, agritourist farms are exempt from this tax.

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