# 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, Annex

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

‘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
’

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Source: https://www.legislation.gov.uk/eur/2007/781/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-781/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.