Horticultural retailers

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 section mean non-food products. Other goods mean 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.