Abstract The aim of the article is, firstly, to present and evaluate the legal model of financing agricultural activities in Poland following Poland’s accession to the EU in the face of current challenges, and secondly, to attempt to determine the tasks that the Agency for the Restructuring and Modernisation of Agriculture performs in financing agricultural activities from EU funds. The article presents the System of Direct Payments as a basic element of Pillar I of the Common Agricultural Policy, Pillar II of the Common Agricultural Policy, Extraordinary Financial Support, the Agency for the Restructuring and Modernisation of Agriculture in Poland as an accredited entity implementing instruments co-financed from the European Union budget, de mininis aid, notified and ratified programmes. In conclusion, the author states that the current financial support through differentiated programmes under CAP 2023–2027 is aimed at meeting the current challenges. However, it is necessary to increase financial assistance to agricultural producers. The basic institution for financing agricultural activities in Poland is the Agency for the Restructuring and Modernisation of Agriculture, established as early as 1994 to support the development of agriculture and rural areas. Poland’s membership in the EU has significantly expanded the tasks of the ARMA. The ARMA uses new technologies, such as implementing the Area Monitoring System defined in Article 66(1) of Regulation (EU) 2021/2116 of the European Parliament and the Council.