Sectoral regimes – Agriculture

This title is devoted to:

• farmers and livestock dealers automatically subject to value added tax (VAT) (chapter 1, BOI-TVA-SECT-80-10 );
• the options for VAT taxation under the simplified agricultural regime (chapter 2, BOI-TVA-SECT-80-20 );
• the rules for applying VAT to farmers (chapter 3, BOI-TVA-SECT-80-30 );
• agricultural cooperation (chapter 4, BOI-TVA-SECT-80-40 );
• landlords of rural property (chapter 5, BOI-TVA-SECT-80-50 );
• the flat-rate reimbursement scheme (chapter 6, BOI-TVA-SECT-80-60 );
• unprocessed products of agricultural origin, fishing, fish farming and poultry farming (chapter 7, BOI-TVA-SECT-80-70 ).

Source: gouv.fr

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