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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /Registration/approval to use specific VAT schemes / V2.197 Flat-rate scheme for farmers—VAT records

V2.197 Flat-rate scheme for farmers—VAT records

Part V2 Registration – deregistration

Regulations may impose obligations on flat-rate farmers in connection with the keeping, preservation and production of records¹. Flat-rate farmers must keep and preserve their

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.555 Retailers' requirement to issue VAT invoices

V4.406 Fuel and power

V17.140 Free zones/freeports

VATA 1994 Sch 8

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

V3.156 Value—apportionment of consideration

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.524 Construction industry authenticated receipt

V3.125 Supplies made in the course or furtherance of business

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

V5.132C VAT assessment—'best judgement'

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

VAT 1614A Notification of an option to tax – Option to tax land and property