Permit for carrying out subsidiary activities in agriculture
A permit for carrying out subsidiary activities in agriculture is needed only in the event that an activity is performed as a subsidiary activity in agriculture and not as a company.
The types of activities that may be performed as subsidiary activities in agriculture include:
- processing of agricultural produce, honey and bee products, herbs, forest berries, mushrooms and timber assortments;
- the sale of agricultural produce form other farms and products produced by other farms in accordance with regulations concerning supplementary agricultural activities and of products from own raw materials produced elsewhere;
- farm tourism;
- hospitality and non-hospitality activities;
- activities related to traditional farm skills, raw materials or products (e.g. charcoal-burning, traditional thatching with hay, shingles, and slating, baking in farm ovens, the manufacture of small haberdashery wood products, collections, farriery, traditional products made from herbs and aromatic plants);
- producing and selling energy from renewable sources;
- services with farm and forestry mechanisation, equipment, tools, and animals and their lease;
- education at farms connected with agricultural, forestry, and supplementary activities at a farm;
- collecting and composting organic substances;
- fish farming and freshwater fish processing;
- arranging and making wreaths, bouquets, etc. from own flowers and other decorative plants.
In order to perform supplementary agricultural activities, a permit must be obtained that is issued by the administrative unit at the request of the applicant, provided that the required conditions have been met.
Acquisition of a permit
Upravna enota vsako leto preverja izpolnjevanje pogoja prekoračitve maksimalnega dohodka iz dopolnilne dejavnosti. Za preverjanje izpolnjevanja pogojev upravna enota sama pridobi podatke iz obračuna davka od dohodka dopolnilne dejavnosti za preteklo leto ali iz dokončne odločbe o odmeri dohodnine za dohodek dopolnilne dejavnosti za preteklo leto.
V primeru, ko je dohodek iz dopolnilne dejavnosti le delež dobička, mora upravni enoti nosilec dopolnilne dejavnosti ali nosilec kmetije, gozdarske in dopolnilne dejavnosti na kmetiji, najpozneje do konca koledarskega leta za preteklo leto sam posredovati podatek o deležu dobička, ki pripada dopolnilni dejavnosti.
Last updated: letno