VATAFRS0200 - Operation of the scheme: Contents


VATAFRS0205Entitlement to join the scheme
VATAFRS0210Conditions of joining the scheme
VATAFRS0215Approval of applications
VATAFRS0220Certification
VATAFRS0225Deregistration of farmers joining the scheme
VATAFRS0230Date of entry
VATAFRS0235Charging the flat rate addition
VATAFRS0240Contents of a flat rate farming invoice
VATAFRS0245Self-billing
VATAFRS0250Reclaiming the flat rate addition
VATAFRS0255Penalty for unauthorised issue of flat rate invoices
VATAFRS0260Regulatory penalties
VATAFRS0265Validity of certificates
VATAFRS0270Records to be kept by the farmer
VATAFRS0275Control of flat rate farmers