- Flat-rate VAT taxation in agriculture and forestry (§22 UStG) applies only to unprocessed primary products. The sale of processed wood products by a flat-rate farmer/forester is not considered primary production and is subject to the standard VAT rate of 20%. Input VAT related to processing (e.g., sawing, transport, contract work) can be claimed proportionally.
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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