This title is devoted to:
- farmers and livestock dealers automatically subject to value added tax (VAT) (chapter 1, BOI-TVA-SECT-80-10 );
- the options for VAT taxation under the simplified agricultural regime (chapter 2, BOI-TVA-SECT-80-20 );
- the rules for applying VAT to farmers (chapter 3, BOI-TVA-SECT-80-30 );
- agricultural cooperation (chapter 4, BOI-TVA-SECT-80-40 );
- landlords of rural property (chapter 5, BOI-TVA-SECT-80-50 );
- the flat-rate reimbursement scheme (chapter 6, BOI-TVA-SECT-80-60 );
- unprocessed products of agricultural origin, fishing, fish farming and poultry farming (chapter 7, BOI-TVA-SECT-80-70 ).
Source: gouv.fr
