In today's article from the "Lawyer on the Farm" series, we present the latest changes announced by the government at the turn of June and July. These are extremely significant changes, as they affect excise duties on fuel, manure, and spraying.
Thanks to these changes, farmers will be able to recover excise tax on agricultural fuel, and the deadline for constructing manure pads has also been extended. However, this isn't the end, as the amendment also applies to the spraying register. We invite you to continue reading this article, where we will discuss the changes and present the timeline.
Excise tax on agricultural fuel
First, we draw your attention to the draft law, which aims to simplify the procedure for applying for a refund of excise tax on agricultural fuel. After reading the draft, we believe the procedure has been significantly shortened and simplified. We emphasize that, to obtain a refund, farmers had to submit an application to the district office of the Agency for Restructuring and Modernization of Agriculture for a special document confirming the number of animals they owned. Only then could they apply for a tax refund. Under the amended regulations, farmers will be able to generate the document themselves from the Agency for Restructuring and Modernization of Agriculture's computer database (from the IRZplus animal identification and registration system). We believe such measures will certainly reduce bureaucracy and increase convenience for farmers.
Manure plate
Another change affects farmers who routinely engage in animal husbandry. According to our analysis, following a recommendation from the Ministry of Agriculture and Rural Development, the government adopted a bill extending the deadline for adapting facilities for storing natural fertilizers. According to the bill on specific solutions for storing natural fertilizers, adopted by the Council of Ministers: (i) farms with up to 20 livestock units will have until December 31, 2027, to construct or adapt manure pads and tanks, while (ii) farms with 21 to 210 livestock units will have until the end of 2025 to adapt.
Spray registration
The final change we'd like to share with you concerns maintaining records of crop spraying. Starting January 1, 2026, every farmer will be required to maintain a detailed electronic record of each spray application. This requirement stems from regulations imposed by the European Union to better control pesticide use. The new system will be publicly available, but logging in will require identity verification.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of July 9, 2025.
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