If you conduct business independently, member state cannot deprive you of the VAT taxpayer status

If you conduct business independently, member state cannot deprive you of the VAT taxpayer status. Flat-rate scheme for farmers does not change this.

Source vatvocate

See also ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons