Sukuk are innovative instruments of the Islamic financial market. They are issued by governments, financial institutions and enterprises primarily from nations belonging to the Organisation of Islamic Cooperation (OIC). What can be observed in recent years, is a growth of interest in sukuk issues also on the part of entities representing Western culture. Broad literature studies conducted by the author have shown a lack of detailed research and analyses regarding the use of the sukuk concept by domestic enterprises. The growing level of trade in agricultural products and foodstuffs with certain Muslim countries was treated in the paper as a factor contributing to the increased interest in the subject of Islamic finance in Poland. The paper intends to determine the potential for using sukuk as a form of obtaining capital by enterprises in the agri-food sector in Poland. The work indicates the characteristics, advantages and risks accompanying the process of sukuk issue in Polish conditions. The lack of knowledge of the rules and realities of the functioning of Islamic finance and high costs of organising a sukuk issue were considered the main factors limiting the supply of the instruments.


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