Sectors

As a general rule, a flat-rate farmer is exempt from VAT and does not account for it under the standard VAT rules. When purchasing machinery, however, they may benefit from a flat-rate VAT refund from purchasers of their products. We advise on when it may be beneficial to opt out of the flat-rate exemption and switch to the standard VAT regime.

It depends on the circumstances – the sale of agricultural land may be exempt from VAT or subject to VAT, depending on the status of the seller, the nature of the land and the purpose of the acquisition. This is an area where the interpretations of tax authorities can vary. We analyse each specific transaction before it is carried out.

As a general rule, direct payments are exempt from PIT for farmers engaged in agricultural activities. Other forms of support, such as payments for agri-environmental measures, may be subject to different tax rules. We review each type of payment and ensure the correct tax treatment.

Yes – we advise on the choice of legal form and the structure of the conversion, analyse the tax implications of contributing land and agricultural assets to the company, and help plan succession taking into account the specific nature of agricultural activities.