VATAFRS1200 - Acquisitions and the agricultural flat rate scheme

  1. Acquisitions

When a VAT-registered person acquires goods from another EC member state, they can normally acquire the goods VAT-free if they quote their VAT registration number to their supplier. A person certificated under the AFRS is not a VAT-registered person; and although their certificate number conforms to the structure of a VAT number it is not a VAT number but a certificate number. Thus a farmer certificated under the AFRS is not entitled to acquire goods VAT-free under the acquisition rules.

  1. Relevant acquisitions

»Ê¹ÚÌåÓýapp detail of relevant acquisitions is covered in VATREG04000. »Ê¹ÚÌåÓýapp receipt of relevant acquisitions exceeding the threshold for such acquisitions can render the recipient liable to register for VAT.