With regard to an agricultural activity, it is important, from a VAT point of view, to determine first whether a taxable person, a farmer, carries out:
- basic agricultural and basic forestry activity (OKGD) – within this, it is important whether the income for it is determined on the basis of actual revenue and expenditure or actual revenue and normalised expenditure, or on the basis of flat-rate taxation,
- complementary activity on the farm,
- other agricultural activity,
- any other economic (non-agricultural) activity.
This more detailed description provides a more detailed explanation of the basic agricultural and basic forestry activity for which income is determined on the basis of a flat-rate estimate of income (by cadastic income — KD) from the point of view of VAT identification and the right to claim a flat-rate compensation.
Source: gov.si
