In the paper, there was determined the impact of introducing new EU food law regulations in Poland after the Poland’s accession to the European Union on the decisions to be taken by small manufacturing enterprises necessary to implement systems aiming at guaranteeing the appropriate health safety during food manufacturing processes. Two research methods were applied: telephone interviewing, and opinion polling using the post mailed questionnaires. There was assessed the progress degree in implementing an HACCP system in 250 small production enterprises on the territory of entire Poland (city/town, village). The investigations were conducted prior to and after the accession of Poland to the European Union. Before the 1^st of May 2004, the small enterprises in Poland applied the HACCP system to a limited extent only, and, thus, health safety of food products manufactured by them was guaranteed at a rather low level The implementation level of HACCP system was 6%, and, solely 40% of small enterprises had implemented and followed the principles of Good Manufacturing Practice & Good Hygienic Practice (GMP/GHP). After the accession, the situation in those small food manufacturing plants considerably improved. The number of plants applying HACCP increased more than four times, and the number of those with GMP/GHP implemented – by 10%. An amendment to the Polish Law on health conditions of food and nutrition, dated 30 October 2003, was the direct cause and stimulus for small food manufacturing enterprises to implement the HACCP system. The most difficult problems that arose and accompanied the GMP/GHP implementation process were considerable financial outlays and the necessity to modernize plants in order to ensure the appropriate food safety standard levels. With regard to comprehending the main concept of the HACCP system by employees in the enterprises polled, the polling results proved that the production workers had many critical problems with proper comprehending the major ideas of the HACCP system, the managers of departments better understood the HACCP concept it, and the proprietors of the enterprises comprehended the HACCP concept the best.