Annex
United Kingdom
‘107.
VAT system
The 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:
Serial number 400Code BELGIUM Régime normal obligatoire 1 Régime normal sur option 2 Régime agricole 3 BULGARIA Exempt 1 Registered 2 CZECH REPUBLIC Registered 1 DENMARK Moms (= normal) 1 GERMANY Pauschalierender Betrieb 1 Optierender Betrieb 2 Getränke erzeugender Betrieb 3 Betrieb mit Kleinumsatz 4 ESTONIA Normal 1 Special 2 IRELAND Agricultural 1 Registered (= normal) 2 GREECE Normal system 1 Agricultural system 2 SPAIN Normal system 1 Simplified system 2 Agricultural system 3 FRANCE TVA sur option avec autorisation pour animaux vivants 2 Remboursement forfaitaire 3 ITALY Regime esonerato 1 Regime speciale agricolo 2 Regime normal 3 CYPRUS Normal 1 Agricultural 2 VAT not applicable 3 LATVIA Normal 1 Agricultural 2 LITHUANIA Normal 1 Special 2 LUXEMBOURG Régime normal obligatoire 1 Régime normal sur option 2 Régime forfaitaire de l'agriculture 3 HUNGARY Normal 1 Agricultural 2 MALTA Normal 1 NETHERLANDS Algemene regeling verplicht 1 Algemene regeling op aanvraag 2 Landbouwregeling 3 AUSTRIA Pauschalierender Betrieb 1 Optierender Betrieb 2 POLAND Normal 1 Agricultural 2 PORTUGAL Agricultural system 1 Normal system 2 ROMANIA Normal 1 Special 2 Small holdings 3 SLOVENIA Normal 1 Agricultural 2 SLOVAKIA Registered 1 Exempt 2 FINLAND Normal system 1 SWEDEN Normal system 1 UNITED KINGDOM Exempt 1 Registered 2 Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)
Serial number 401 SPAIN Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding FRANCE Sans TVA obligatoire sur activités connexes 0 Avec TVA obligatoire sur activités connexes 1 ITALY VAT system for farm tourism (agriturismo) as secondary activity Regime speciale agriturismo 1 Regime normale agriturismo 2 HUNGARY Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding POLAND Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding ’