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HMRC internal manual

VAT Agricultural Flat Rate Scheme

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.

2. Relevant acquisitions

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