KOWR Oferta dotacyjna - Łysoń - sprzęt i akcesoria pszczelarskie

kwietnia 25, 2020

Jest to najprostsza forma legalnej sprzedaży miodu, w ramach której możliwe jest przetwórstwo oraz sprzedaż wytworzonej żywności konsumentom końcowym. 30 dni przed dniem rozpoczęcia planowanej działalności należy złożyć wniosek do Powiatowego Lekarza Weterynarii. Wniosek nie podlega zatwierdzeniu. Rejestracja odbywa się za pomocą decyzji administracyjnej i nie jest zwykle poprzedzana kontrola. Podmiot prowadzący rolniczy handel detaliczny ma obowiązek dokumentowania ilości zbywanej żywności oraz oznakowania miejsca sprzedaży. Dokumentacja określająca ilość zbywanej żywności powinna zawierać (odrębnie za każdy rok kalendarzowy):

numer kolejnego wpisu,
datę uzyskania przychodu,
kwotę przychodu,
przychód narastająco od początku roku,
ilość i rodzaj zbytej żywności.

Powyższe informacje zamieszcza się po każdorazowym zbyciu żywności i przechowuje przez dwa lata od końca roku kalendarzowego, za który została sporządzona. Ewidencja sprzedaży musi być dostępna w miejscu sprzedaży. Oznakowanie miejsca zbywania żywności w ramach rolniczego handlu detalicznego musi być czytelne i widoczne dla konsumenta:

zawierając napis: rolniczy handel detaliczny
wskazywać dane: imię i nazwisko albo nazwę i siedzibę podmiotu prowadzącego rolniczy handel detaliczny, adres, weterynaryjny numer identyfikacyjny podmiotu prowadzącego rolniczy handel detaliczny.

Można prowadzić w odpowiednio przygotowanym budynku gospodarczym lub mieszkalnym (w tzw. kuchniach przydomowych) Ważne jest zachowanie podstawowych zasad higieny (podłoga i ściany łatwe do umycia, utrzymywanie sprzętu w dobrym stanie technicznym, łatwym do dezynfekcji) Sprzedaż końcowym konsumentom może odbywać się na terenie gospodarstwa, na targach, kiermaszach Od 1 stycznia 2019 r. możliwa jest również sprzedaż na rzecz zakładów prowadzących handel na rzecz konsumenta finalnego (szkoły, stołówki itp.) Obowiązuje ograniczenie geograficzne sprzedaży – produkty można sprzedać na terenie województwa gdzie dokonano produkcji oraz powiatów ościennych w innym województwie Sprzedawane produkty powinny posiadać etykietę Przychody ze sprzedaży w ramach rolniczego handlu detalicznego do końca 2018 r., do kwoty 20 000 zł rocznie, były zwolnione z podatku dochodowego. Od 1 stycznia 2019 r. kwotę przychodów wolna od podatków zwiększono do 40 000 zł rocznie. Powyżej tej kwoty pszczelarz będzie zobowiązany zapłacić 2% podatek ryczałtowy.

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Należy złożyć wniosek o wpis do rejestru zakładów do Powiatowego Lekarza Weterynarii. W przypadku pszczelarzy wymagane jest też oświadczenie potwierdzające utrzymywanie pszczół. Po złożeniu powyższych dokumentów powiatowy lekarz weterynarii wydaje decyzje o wpisie do rejestru zakładów prowadzących sprzedaż bezpośrednia.

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Podmiot prowadzący rolniczy handel detaliczny ma obowiązek dokumentowania ilości zbywanej żywności oraz oznakowania miejsca sprzedaży. Dokumentacja określająca ilość zbywanej żywności powinna zawierać (odrębnie za każdy rok kalendarzowy):

numer kolejnego wpisu,
datę uzyskania przychodu,
kwotę przychodu,
przychód narastająco od początku roku,
ilość i rodzaj zbytej żywności.

Oznakowanie miejsca zbywania żywności w ramach rolniczego handlu detalicznego musi być czytelne i widoczne dla konsumenta:

zawierać napis: rolniczy handel detaliczny
wskazywać dane: imię i nazwisko albo nazwę i siedzibę podmiotu prowadzącego rolniczy

handel detaliczny, adres, weterynaryjny numer identyfikacyjny podmiotu prowadzącego rolniczy handel detaliczny.

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Podobnie jak przy RHD, sprzedawać można wyłącznie finalnemu konsumentowi z ta różnica, że produkty pochodzenia zwierzęcego i roślinnego nie mogą być przetworzone. Wymogiem jest posiadanie dwóch pomieszczeń Sprzedaż bezpośrednia powinna być prowadzona w wyodrębnionym pomieszczeniu przeznaczonym tylko do tej działalności, łatwym do utrzymania w czystości Pomieszczenie produkcyjne powinno mieć dostęp do bieżącej wody i odprowadzenia ścieków Opakowanie powinno posiadać etykietę W ramach sprzedaży bezpośredniej można sprzedawać swoje produkty konsumentowi końcowemu:

w miejscu produkcji
odbiorcom prowadzącym sprzedaż konsumentowi końcowemu (sklepy i restauracje, stołówki)
na jarmarkach i festynach, targowiskach
z urządzeń dystrybucyjnych

Obowiązuje ograniczenie geograficzne sprzedaży – produkty można sprzedawać na terenie województwa gdzie dokonano produkcji oraz województw ościennych. W sprzedaży bezpośredniej nie ma określonych limitów ilościowych

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Podmiot prowadzący sprzedaż bezpośrednia ma obowiązek dokumentacji ilości zbywanej żywności tak jak w przypadku rolniczego handlu detalicznego.

W celu korzystania z programu Wsparcia Pszczelarstwa prowadzonego przez KOWR umożliwiającego zakup refundowanego sprzętu pszczelarskiego, niezbędnym warunkiem będzie oświadczenie pszczelarza (zawarte w umowie ze związkiem pszczelarskim), że wprowadza w sposób zgodny z prawem produkty pszczele do obrotu handlowego. Zarówno prowadzenie sprzedaży bezpośredniej, jak i RHD, są spełnieniem wymaganych warunków zgodnego z prawem wprowadzania produktów pszczelich do obrotu handlowego.