Article 296 Directive 2006/112/EC
Common flat-rate scheme for farmers
Title XII · Special schemes › Chapter 2 · Common flat-rate scheme for farmers
Open in the compendium7 cases ↓
Text of Article 296
1.Where the application to farmers of the normal VAT arrangements, or the special scheme provided for in Chapter 1, is likely to give rise to difficulties, Member States may apply to farmers, in accordance with this Chapter, a flat-rate scheme designed to offset the VAT charged on purchases of goods and services made by the flat-rate farmers.
2.Each Member State may exclude from the flat-rate scheme certain categories of farmers, as well as farmers for whom application of the normal VAT arrangements, or of the simplified procedures provided for in Article 281, is not likely to give rise to administrative difficulties.
3.Every flat-rate farmer may opt, subject to the rules and conditions to be laid down by each Member State, for application of the normal VAT arrangements or, as the case may be, the simplified procedures provided for in Article 281.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 296: 7 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 296 of Directive 2006/112/EC, most recent first.
- C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
- C-697/20 Dyrektor Izby Skarbowej w L. (Loss of flat-rate farmer status) Judgment · 24 March 2022 · Poland · cites Article 296(1), (2)
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
- C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · United Kingdom · cites Article 296(1), (2)
- C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria · cites Article 296(1), (2), (3)
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal · cites Article 296(1), (3)
- C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 296(1)
VAT Committee guidelines on Article 296: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 002 · 1978-06-13-14 · document 5.a)-f) Article 25* – common method for calculating VAT rate in agriculture – terms used – services supplied – nature of packing and storage – activities – products deriving from processing activities – accounting data
- Meeting 001 · 1977-11-23-24 · document 1.[1.c)] Article 25* – racehorse training – flat-rate scheme for farmers – scope