VAT: What is the simplified scheme for agriculture?

Verified 16 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)

A farmer may be subject to the simplified agricultural scheme (SSA). This is a VAT system with an annual declaration. Payment is made in quarterly installments.

You must be accountable for the VAT and meet one of the following conditions:

  • Have annual revenues for your entire operation above €46,000 for 2 consecutive years
  • Have industrial or commercial activities which do not fall within the usual uses of agriculture
  • Carrying out operations for the purchase, import, intra-Community acquisition and sale of live animals for slaughter or cold cuts

Please note

A farmer who has chosen to be subject to VAT instead of the flat-rate refund of agricultural VAT may be covered by the SSA.

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You're starting your business

VAT is paid in several installments. You have to make installment payments every 3 months, before the 5th of May, August, November and February.

The first year, it is up to you to determine the amount of the deposits. Each deposit must represent at least 70% of the tax actually due. If after 2 quarters it is found that you have paid more than the tax actually due, then you will not have to pay the down payment normally due at that time.

You must attach a quarterly due date when paying your deposits:

VAT - Simplified agricultural system quarterly due form

FYI  

Even if you don't have to make a deposit, you still need to send in your quarterly maturity slip.

You're in the process of being active

VAT is paid in several installments. You have to make installment payments every 3 months, before the 5th of May, August, November and February.

You must attach a quarterly due date when paying your deposits:

VAT - Simplified agricultural system quarterly due form

FYI  

If the VAT due in the previous year is less than €1,000, the company will not have to pay a deposit. VAT is paid for the whole year on the annual adjustment declaration.

You must report all your VAT transactions from the previous year by 2e working day following 1er may using the following document:

Annual VAT adjustment declaration - Simplified agricultural scheme

The declaration shall be made in one of the following ways:

  • Through an EDI (electronic data interchange) partner: EDI-TDFC mode)
  • Directly from your subscriber area on the impots.gouv.fr website (electronic form exchange or EFI)

Online tax account for professionals (EFI mode)

Please note

If the financial year does not correspond to the calendar year, the declaration may be made on option at the latest by 5e day of 5e month following the end of the financial year.

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