{
  "url": "https://openlegislation.uk/eu-regulation-2004-2253/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-2253/annex-II.json",
  "legislation": "eur/2004/2253",
  "legislation_title": "Commission Regulation (EC) No 2253/2004 of 23 December 2004 amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-2253",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex II to Regulation (EEC) No 2237/77 is amended as follows:\n1.. point 107. is replaced by the following:\n‘107.\nVAT system\nThe VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code number in the following list:\nSerial number 400Code\nBELGIUM\nRégime normal obligatoire\n1\nRégime normal sur option\n2\nRégime agricole\n3\nCZECH REPUBLIC\nRegistered\n1\nDENMARK\nMoms (= normal)\n1\nGERMANY\nPauschalierender Betrieb\n1\nOptierender Betrieb\n2\nGetränke erzeugender Betrieb\n3\nBetrieb mit Kleinumsatz\n4\nESTONIA\nNormal\n1\nSpecial\n2\nGREECE\nNormal system\n1\nAgricultural system\n2\nSPAIN\nNormal system\n1\nSimplified system\n2\nAgricultural system\n3\nFRANCE\nTVA sur option avec autorisation pour animaux vivants\n2\nRemboursement forfaitaire\n3\nIRELAND\nAgricultural\n1\nRegistered (= normal)\n2\nITALY\nRegime esonerato\n1\nRegime speciale agricolo\n2\nRegime normal\n3\nCYPRUS\nNormal\n1\nAgricultural\n2\nVAT not applicable\n3\nLATVIA\nNormal\n1\nAgricultural\n2\nLITHUANIA\nNormal\n1\nVAT not applicable\n2\nLUXEMBOURG\nRégime normal obligatoire\n1\nRégime normal sur option\n2\nRégime forfaitaire de l'agriculture\n3\nHUNGARY\nNormal\n1\nAgricultural\n2\nMALTA\nNormal\n1\nNETHERLANDS\nAlgemene regeling verplicht\n1\nAlgemene regeling op aanvraag\n2\nLandbouwregeling\n3\nAUSTRIA\nPauschalierender Betrieb\n1\nOptierender Betrieb\n2\nPOLAND\nNormal\n1\nAgricultural\n2\nPORTUGAL\nAgricultural system\n1\nNormal system\n2\nSLOVENIA\nNormal\n1\nAgricultural\n2\nSLOVAKIA\nRegistered\n1\nExempt\n2\nFINLAND\nNormal system\n1\nSWEDEN\nNormal system\n1\nUNITED KINGDOM\nExempt\n1\nRegistered\n2\nSubdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)\nSerial number 401\nSPAIN\nEnter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding\nFRANCE\nSans TVA obligatoire sur activités connexés\n0\nAvec TVA obligatoire sur activités connexés\n1\nITALY\nVAT system for farm tourism (agriturismo) as secondary activity\nRegime speciale agriturismo\n1\nRegime normale agriturismo\n2\nHUNGARY\nEnter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding\nPOLAND\nEnter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding\n’\n2.. point 113. is replaced by the following:\n‘113.\nOf which: details of the total in heading 112\n1.\nCategories of livestock (headings 22 to 50) excluding cattle subsidies in codes 700 and 770 below.\n2.\nProducts (headings 120 to 313 and subheadings) excluding area payments in code 600 and payments in codes 670 and 680 below.\n3.\nSpecific codes indicated in the following list:\ncode 600 refers to the total of area payments, based on Regulations (EC) No 1251/1999 and (EC) No 1782/2003, including area payments for set-aside and energy crops. This total amount and the details are to be registered also in Table M,\ncode 670 refers to aid under the single payment scheme, based on Council Regulation (EC) No 1782/2003. This total amount and the details are to be registered also in Table M,\ncode 680 refers to aid under the single area payment scheme, based on Council Regulation (EC) No 1782/2003. This total amount is to be registered also in Table M,\ncode 700 refers to the total of direct payments in the common organisation of the market in beef and veal, based on Regulations (EC) No 1254/1999 and (EC) No 1782/2003. This total amount and the details are to be registered also in Table M,\ncode 770 refers to the dairy premium and additional payments, based on Council Regulation (EC) No 1782/2003. This total amount and the details are to be registered also in Table M,\ncode 800 refers to direct aids to agricultural production methods designed to protect the environment, maintain the countryside or improve animal welfare,\ncode 810 refers to payments paid to farmers who are subject to restrictions on agricultural use in areas with environmental restrictions,\ncode 820 refers to compensatory allowances in less-favoured areas,\ncode 830 refers to support to help farmers to adapt to demanding standards based on Community legislation,\ncode 835 refers to support for the costs of farm advisory services,\ncode 840 refers to support for agricultural production methods designed to improve the quality of agricultural products,\ncode 900 refers to support granted for the afforestation of agricultural land,\ncode 910 refers to other support to forestry,\ncode 951 refers to grants and subsidies to animal production not included in the codes presented above,\ncode 952 refers to grants and subsidies to crops not included in the codes presented above,\nCode 953 refers to grants and subsidies to rural development not included in the codes presented above,\ncode 955 refers to additional aid based on Council Regulation (EC) No 1782/2003,\ncode 998 includes disaster payments, compensation from public authorities for loss of production or means of production. (For private insurance compensation Table F and heading 181 in table K are used),\ncode 999 includes grants and subsidies of exceptional character (e.g. agri-monetary compensation) Taking into account their exceptional character, these payments are registered on cash basis,\ncodes 1052 and 2052 refer to compensations for the cessation of milk production. Annual payments are to be registered under 1052, lump-sum payments under 2052,\ncode 950 is to be used for general subsidies that cannot be allocated to any activity (= not under any of the above codes).’;\n3.. in division K, the title and the first three subparagraphs are replaced by the following:\n‘K.\nPRODUCTION (excluding livestock)\nCertain product headings are subdivided into subheadings. In such cases information for columns 4 to 10 should be given under both subheadings and the parent heading. In this case the aggregate of the subheadings is entered into the parent heading.\nSeparate entries should be made for crops grown on set-aside in conformity with the Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003. Separate entries should be applied also if the same crop is cultivated both with irrigation and without irrigation.\nData for standing crops should be entered under the relevant heading with the exception of area, which should not be entered The same applies for crops from land rented for less than one year on an occasional basis.’;\n4.. point 146. is replaced by the following:\n‘146.\nFallow land: land, not giving any harvest during the whole accounting year. Land set aside to comply with Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003, and not cultivated, is also to be entered. Includes also set-aside with green cover. Set-aside land cropped with allowed non-food crop in conformity with Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003 is to be entered under the relevant crop heading, with “type of crop” code 8 or 9.’;\n5.. in the subdivision COLUMNS IN TABLE K, the text concerning column 2 (Type of crop) and column 3 (Missing data) are replaced by the following:\n‘Type of crop (column 2)\nThe following are the types of crops and their corresponding codes:\nCode 0 This code is to be used in the case of livestock products, processed products, stocks and by-products.\nA.\nField-scale crops (including fresh vegetables, melons and strawberries grown in the open in rotation with agricultural crops; excluding crops grown on land set aside according to Regulations (EC) No 1251/1999 or (EC) No 1782/2003).\nCode 1 Non-irrigated main crops\nMain crops comprise:\nsingle crops, i.e. crops which are the only ones grown on a given area during the accounting year,\nmixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product,\nof the crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground.\nCode 2 Non-irrigated combined crops\nCrops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each.\nCode 3 Non-irrigated follow-up crop (catch crop)\nCrops grown in succession during the accounting year on a given area and not regarded as main crops.\nCode 6 Irrigated main or combined crops\nCode 7 Irrigated follow-up crops\nA crop is regarded as being irrigated when water is normally supplied artificially.\nThese two types of crops are to be indicated if the information is available in the accounts.\nB.\nMarket gardening and floricultural crops grown in the open\nCode 4 Fresh vegetables, melons and strawberries grown in market gardens in the open (see heading 137) and open-grown flowers and ornamental plants (see heading 140).\nC.\nCrops under shelter\nCode 5 Fresh vegetables, melons and strawberries under shelter (see heading 138), flowers and ornamental plants (annual or perennial) under shelter (see heading 141), permanent crops under shelter (see heading 156). If necessary, also headings 143, 285 and 157.\nD.\nCrops on land set aside in conformity with Council Regulations (EC) No 1251/1999 or (EC) No 1782/2003\nCode 8 Non-irrigated crops on land set aside\nCode 9 Irrigated crops on land set aside\nE.\nEnergy crops\nCode 10 Energy crops (Articles 88 to 92 of Council Regulation (EC) No 1782/2003).\nMissing data (column 3)\nCode 0 Code 0 is entered when no data are missing.\nCode 1 Code 1 should be entered, when the area covered by a crop is not given (see column 4), for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis, and in the case of production obtained by processing purchased animal or crop products.\nCode 2 Code 2 should be entered for the crops under contract, when because of the conditions of sale actual production cannot be stated (column 5).\nCode 3 Code 3 should be entered, when because of the conditions of sale actual production cannot be stated and the crops are not under contract.\nCode 4 Code 4 should be entered, when area and actual production are missing.\nCode 8 Code 8 should be entered in the case of product code 146, where area is set-aside as a measure to comply with Council Regulation (EC) No 1251/99 or (EC) No 1782/03, and is not cultivated (possible green cover included).’;\n6.. section L is replaced by the following:\n‘L.\nQUOTAS AND OTHER RIGHTS\nThe quantity of owned quota should always be entered in column 9.\nEnter also quotas originally acquired freely at current market values if they can be traded separately from land. The quotas which cannot be traded separately from associated land are only recorded in table G.\nSome data entries are simultaneously included, individually or as components of aggregates, at other headings in tables F, G and/or K.\nThe following headings should be used:\n401 Milk\n402 Suckler cow premiums\n404 Ewe and goat premiums\n421 Sugar beet\n422 Tobacco\n423 Starch potatoes\n441 Ammonia\n442 Organic manure\n470 Entitlements for payments under the single payment scheme (optional)\n499 Other.\nCOLUMNS IN TABLE L\nQuotas or other rights (column 1)\nHeading of the quota or right\nType of data (column 2)\nCode 1 Asset related entries: purchases and sales\nCode 2 Income related entries: leasing or renting of quotas\n(column 3) Unused\nPayments (column 4)\nFor code 1 in column 2:\nAmount paid for purchase of quotas or other rights.\nFor code 2 in column 2:\nAmount paid for leasing or rent of quotas or other rights. Also included in rent paid under heading 85 (Rent paid) in table F.\nReceipts (column 5)\nFor code 1 in column 2:\nAmount received for sale of quotas or other rights.\nFor code 2 in column 2:\nAmount received for renting or leasing quotas or other rights. Also included under heading 181 (Other products and receipts) in table K.\nOpening valuation (column 6)\nFor code 1 in column 2:\nThe value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.\nFor code 2 in column 2:\nNot applicable.\nDepreciation (column 7)\nDepreciation of quotas and other rights may be entered in this column. However any depreciation of quotas and other rights must not be applied in table G (position 340).\nClosing valuation (column 8)\nFor code 1 in column 2:\nThe value at closing valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.\nFor code 2 in column 2:\nNot applicable.\nQuantity (column 9)\nThe units to be used are:\nheadings 401, 421 to 442: quintals,\nheadings 402 and 404: number of basics units of premia,\nheading 470: number of entitlements,\nheading 499 no entry.\nTaxes, additional levy (column 10)\nEnter only once, with column 2 = 2.\nHeading 401: additional levy on milk due on the production for the accounting year, otherwise the amount paid. Enter “0” if there is quota but no payment.’;\n7.. section M is replaced by the following:\n‘M.\nDIRECT PAYMENTS BASED ON AREA OR ANIMAL PRODUCTION — under Regulations (EC) No 1251/1999, (EC) No 1254/1999 and (EC) No 1782/2003 (headings 600 to 680 and 700 to 772)\n600. Area payments under Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003.\nThe total of area payments is also to be entered in Table J, with code 600. It also includes area payments for set aside and aid for energy crops.\nDetails of heading 600\nHeadings 621 to 638 are to be entered for irrigated crops only when these are specially treated in the national regionalisation plan. In such a case, the areas and payments are to be excluded from headings 601 to 618. If irrigated areas are not separately treated in the national regionalisation plan, they are included under headings 601 to 618.\n601. Area payments for non-irrigated land\nSum of headings 602 to 618\nThe various subheadings should be completed, at least, when the Member State has provided in its regionalisation plan for a different compensation scheme (as regards reference yields, amount of unit aid, total eligible area) in respect of different eligible crops.\n602. Area payments for cereals\n603. Area payments for oilseed crops\n604. Area payments for protein crops\n605. Area payments for silage cereals\n606. Area payments for grain maize\n607. Area payments for silage maize\n608. Supplement to area payments for durum wheat in traditional production areas or special aid for durum wheat as described in Article 5(4) of Council Regulation (EC) No 1251/99 and in Council Regulation No (EC) 1782/2003.\n609. Area payments for other arable crops\n611. Area payments for grass silage\n612. Area payments for flax grown for fibre\n613. Area payments for hemp grown for fibre\n614. Protein crop premium (if not included in 604)\n618. Specific quality premium for durum wheat (if not included in 608)\n621. Area payments for irrigated land\nSum of headings 622 to 638\nThe various subheadings should be completed, at least, when the Member State has provided in its regionalisation plan for a different compensation scheme (as regards reference yields, amount of unit aid, total eligible area) in respect of different eligible crops.\n622. Area payments for irrigated cereals\n623. Area payments for irrigated oilseed crops\n624. Area payments for irrigated protein crops\n625. Area payments for irrigated silage cereals\n626. Area payments for irrigated grain maize\n627. Area payments for irrigated silage maize\n628. Supplement to area payments for irrigated durum wheat in traditional production areas or special aid as described for in Article 5(4) of Council Regulation (EC) No 1251/1999 and in Council Regulation (EC) No 1782/2003\n629. Area payments for other irrigated arable crops\n632. Area payments for irrigated flax grown for fibre\n633. Area payments for irrigated hemp grown for fibre\n634. Protein crop premium for irrigated protein crops (if not included in 624)\n638. Specific quality premium for irrigated durum wheat (if not included in 628)\n650. Area payments for set aside\n655. Aid for energy crops\n670. Single payment scheme pursuant to Council Regulation (EC) No 1782/2003\nThe total of aid in accordance with the single payment scheme is also to be entered in Table J, with code 670.\nDetails of heading 670 (optional)\n671. Aid in accordance with the single payment scheme (except those under headings 672 to 674); includes also aid to grassland/permanent pasture, if not differentiated\n672. Aid in accordance with the single payment scheme for grassland/permanent pasture\n673. Payments in accordance with the single payment scheme for set-aside\n674. Aid in accordance with the single payment scheme, based on special entitlements\n680. Single area payment scheme pursuant to Council Regulation (EC) No 1782/2003\nThe total of aid in accordance with the single area payment scheme is also to be entered in Table J, with code 680.\n700. Direct payments to beef production pursuant to Council Regulation (EC) No 1254/1999 and (EC) No 1782/2003\nThe total of direct payments to beef is also to be entered in Table J, with code 700.\nThe following table indicates headings for all types of direct payments to beef, according to Regulations (EC) No 1254/1999 and (EC) No 1782/2003, but delivery of some details concerning ‘number of basic units’ and ‘total aid’ is optional. Concerning additional payments created in Regulation (EC) No 1254/1999, it is important to avoid double recording. Therefore:\ntop-up of suckler cow premium should be recorded under heading 764, only if it is not already entered under heading 731,\ntop-up of slaughter premium should be recorded under heading 762, only if it is not already entered under heading 742,\nadditional payments to male bovine animals should be recorded under heading 763, only if they are not already entered under headings 710 to 715.\nHeadings\nNumber of basic units for payments\nTotal aid\n700\nTotal beef payments\n(sum of headings 710, 720, 730, 740, 750 and 760)\n—\nCompulsory\n710\nSpecial premium\n(sum of headings 711 and 715)\nCompulsory\nCompulsory\n711\nSpecial premium for bulls\nCompulsory\nCompulsory\n715\nSpecial premium for steers\nCompulsory\nCompulsory\n720\nDeseasonalisation premium\nCompulsory\nCompulsory\n730\nSuckler cow premium\n(sum of headings 731 and 735)\n—\nCompulsory\n731\nSuckler cow premium for suckler cows and heifers, total\n(or sum of headings 732 and 733)\nCompulsory\nCompulsory\n732\nSuckler cow premium for suckler cows\nOptional\nOptional\n733\nSuckler cow premium for heifers\nOptional\nOptional\n735\nSuckler cow premium : additional national premium\nCompulsory\nCompulsory\n740\nSlaughter premium\n(sum of headings 741 and 742)\n—\nCompulsory\n741\nSlaughter premium: 1 to 7 months\nOptional\nCompulsory\n742\nSlaughter premium: 8 months and over\nCompulsory\nCompulsory\n750\nExtensification payment, total\n(or sum of headings 751 and 753)\nCompulsory\nCompulsory\n751\nExtensification premium for male bovines and suckler cows\nOptional\nOptional\n753\nExtensification premium for dairy cows\nOptional\nOptional\n760\nAdditional payments (national envelope)\n(sum of headings 761 and 769)\n—\nCompulsory\n761\nHeadage payments, total\n(or sum of headings 762, 763, 764, 765 and 766)\n—\nCompulsory\n762\nTop-up of slaughter premium for cattle of 8 months and over\nOptional\nOptional\n763\nMale bovine animals\nOptional\nOptional\n764\nTop-up of suckler cow premium\nOptional\nOptional\n765\nDairy cows\nOptional\nOptional\n766\nHeifers\nOptional\nOptional\n769\nArea payments\nOptional\nCompulsory\n770. Dairy premium, including additional payments pursuant to Regulation (EC) No 1782/2003\nHeading\nNumber of basic units for payments\nTotal aid\n770.\nDairy premium and additional payments\nCompulsory\nCompulsory\n771.\nDairy premium\nOptional\nOptional\n772.\nAdditional payments\nOptional\nOptional\nCOLUMNS IN TABLE M\nProduct or product combination (column 1)\n(Columns 2 and 3) Unused\nNumber of basic units for payments (column 4).\nFor headings 600 to 655, 680 and 769, the area in ares should be indicated in respect of which aids are payable to the producer. For headings 710 to 766 the number of payments should be entered. For headings 670 to 674, the number of activated entitlements should be entered. For headings 770 to 772, the amount of individual reference quantity (in quintals) should be entered.\nTotal aid (column 5)\nTotal for aid received or for which entitlement is established during the accounting year.\nReference amount (column 6)\nFor headings 602 to 613, 622 to 633 and 650, the crop reference yield (in kilograms per hectare) used for calculating the premiums to be received should be indicated. Where these data are not available in the holding’s accounts, they can be inserted by the liaison agencies, using regional data on the basis of the holding’s location.\n(Columns 7 to 10) Unused.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "When applicable, these codes can be used also for CNDPs in Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Poland and Slovakia."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/2253/annex/II",
    "retrieved_at": "2026-11-01T14:55:00.306974+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}