# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 300

Extent: E+W+S+N.I.

The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services:
(1) agricultural products supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these products were supplied, by this flat-rate scheme;
(2) agricultural products supplied by flat-rate farmers, in accordance with the conditions specified in Article 138, to non-taxable legal persons whose intra-Community acquisitions of goods are subject to VAT, pursuant to Article 2(1)(b), in the Member State in which dispatch or transport of those agricultural products ends;
(3) agricultural services supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these services were supplied, by this flat-rate scheme.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/300 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-300
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.