Directive

Article 295 [Definitions - farmer, flat-rate farmer, agricultural products, agricultural services, agricultural undertaking, forestry undertaking, input VAT charged, flat-rate compensation]

Annex VII List of the agricultural production activities referred to in point (4) of article 295(1)

Value Added Tax Consolidation Act 2010 Schedule 4 Part 2

Annex VIII of the VAT Directive

Schedule 4 Part 2 sets out the list of agricultural services that qualify under the flat-rate farmer scheme.

  • An agricultural service is a service consisting of the hire of the farmer's own labour or that of the farmer's employees, or any service provided using the farmer's own farm machinery.
  • Qualifying services include fieldwork, reaping, mowing, threshing, baling, collecting, harvesting, sowing and planting, as well as packing and preparation for market such as drying, cleaning, grinding, disinfecting and ensilage.
  • Storage of agricultural products, stock minding, rearing and fattening, and hiring out of equipment normally used in agricultural, forestry or fishery activities are also included.
  • Further qualifying services include technical assistance, weed and pest destruction, crop dusting and spraying, operation of irrigation and drainage equipment, and forestry services such as lopping and tree felling.

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