You must register and account for Value-Added Tax (VAT) if your retail sales of horticultural products and other goods exceed, or are likely to exceed, €75,000 in any 12-month period.
'Horticultural products' for this purpose means non-food products. 'Other goods' means goods, other than agricultural produce.
This section is relevant to:
- all retailers of horticultural products
- garden centres
- flat-rate farmers.
Further guidance contains more detailed information on the VAT treatment of horticultural retailers.