{
  "url": "https://openlegislation.uk/eu-regulation-2007-781/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-781/annex.json",
  "legislation": "eur/2007/781",
  "legislation_title": "Commission Regulation (EC) No 781/2007 of 3 July 2007 adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-781",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "‘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\nBULGARIA\nExempt\n1\nRegistered\n2\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\nIRELAND\nAgricultural\n1\nRegistered (= normal)\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\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\nSpecial\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\nROMANIA\nNormal\n1\nSpecial\n2\nSmall holdings\n3\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 connexes\n0\nAvec TVA obligatoire sur activités connexes\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’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/781/annex",
    "retrieved_at": "2026-11-01T14:52:51.312127+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."
}