Farmers and the Flat-rate Scheme


The Flat-rate Scheme is a special scheme for farmers who are not registered, or required to register, for Value-Added Tax (VAT). These farmers are commonly referred to as flat-rate farmers.

The scheme is designed to compensate flat-rate farmers for the VAT they incur on farming costs without having to register. Flat-rate farmers are entitled to receive an amount known as the flat-rate addition on their supplies of agricultural activities.

This section deals with:

  • what the flat-rate addition is
  • what a flat-rate invoice is
  • credit note requirements
  • and
  • settlement vouchers.

Next: The flat-rate addition