Registration for farmers and agricultural services

Do farmers have to register for VAT?

If you engage solely in agricultural production activities, you are not obliged to register for Value-Added Tax (VAT).

However, you are obliged to register where:

  • Your annual turnover from agricultural contracting activities other than insemination services, stock minding and stock rearing exceeds, or is likely to exceed, €37,500.
  • Your annual turnover from sales of bovine semen, exceeds, or is likely to exceed, €75,000. Note: this turnover figure excludes sales to other farmers licensed as an Artificial Insemination centre or supplies to persons over whom you exercise control.
  • Your annual turnover from retail sales of horticultural products exceeds, or is likely to exceed, €75,000.
  • Your annual turnover from supplies of agricultural services, exceeds or is likely to exceed €37,500. Note: you exclude certain supplies when determining this turnover figure for the purposes of VAT registration. These are:
    • supplies of insemination services
    • stock minding or rearing
    • bovine semen
    • nursery stock. 
  • You are in receipt of services which are taxable where received.
  • Your annual turnover from sales of bovine semen and retail sales of nursery stock exceeds, or is likely to exceed, €75,000.
  • Your annual turnover from intra-Community acquisitions exceeds, or is likely to exceed, €41,000.
  • Your annual turnover from taxable goods or services, other than any exclusions mentioned above exceeds, or is likely to exceed, the appropriate thresholds.

You may also elect to register for VAT.

Further guidance contains detailed information on the VAT treatment of farmers.