Commission Regulation (EC) No 2253/2004 of 23 December 2004 amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings
Date: 2004-12-23
Institutions: European Commission
Subjects: agricultural holding, economic accounts for agriculture, farm accountancy data network, farm income, farm return

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 2253/2004

of 23 December 2004

amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of
determining incomes of agricultural holdings

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Regulation No 79/65/EEC of the Council of
15 June 1965 setting up a network for the collection of
accountancy data on the incomes and business operation of
agricultural
Economic
Community (1), and in particular Article 7(3) thereof,

European

holdings

the

in

Whereas:

(1)

(2)

Commission Regulation (EEC) No 2237/77 (2) lays down
the contents of the farm return to be used.

policy.

Council

2019/93,

Regulation

The data collected for the purposes of the farm return
need to take into account the evolution of the common
agricultural
(EC)
No 1782/2003 of 29 September 2003 establishing
common rules for direct support schemes under the
common agricultural policy and establishing certain
support schemes for farmers and amending Regulations
(EEC) No
(EC)
No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94,
(EC) No 1251/1999,
(EC)
(EC)
1673/2000,
No
No 2529/2001 (3), changes profoundly the way in
which subsidies
in the
are paid to the
Community. These changes have to be taken into
in order to be able to
account
agricultural
monitor
incomes
for business
analyses of the holdings.

in the farm return,
correctly
and provide

(EC) No 1254/1999,
and
2358/71

the development of
sufficient basis

1452/2001,

(EEC) No

(EC) No

farmers

(3)

(4)

(5)

(6)

The farm return has to be adapted due to the accession
of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia.

Regulation (EEC) No 2237/77 should therefore be
amended accordingly.

Taking into account that some of the changes will apply
from the year 2004 onwards, it is appropriate to make
the amendments of the farm return applicable with effect
from the 2004 accounting year.

The measures provided for in this Regulation are in
accordance with the opinion of
the Community
Committee for the Farm Accountancy Data Network,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes I and II to Regulation (EEC) No 2237/77 are amended
in accordance with, respectively, Annexes I and II to this Regu-
lation.

Article 2

This Regulation shall enter into force on the seventh day
following that of its publication in the Official
Journal of the
European Union.

It shall apply with effect
from the 2004 accounting year,
beginning during the period between 1 January and 1 July
2004.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 December 2004.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

(1) OJ 109, 23.6.1965, p. 1859/65. Regulation as last amended by
Commission Regulation (EC) No 660/2004 (OJ L 104, 8.4.2004,
p. 97).

(2) OJ L 263, 17.10.1977, p. 1. Regulation as last amended by

Regulation (EC) No 1837/2001 (OJ L 255, 24.9.2001 p. 1).

(3) OJ L 270, 21.10.2003, p. 1. Regulation as last amended by

Regulation (EC) No 864/2004 (OJ L 161, 30.4.2004, p. 48).

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ANNEX I

Annex I to Regulation (EEC) No 2237/77 is amended as follows:

1. In table A (GENERAL INFORMATION ON THE HOLDING), the lines concerning heading numbers 1 and 2 are

replaced by the following:

‘Heading number and description

Serial number

1. Number of holding

— Division

— Subdivision

— Serial number of holding

“Unused”

2.

Information on computer records and accounting office

— Number of 10-data groups

“Unused”

— Number of the accounting office (optional)

2. Table M is replaced by the following:

1

2

3

4-5

6

7-16

17’

‘M.

DIRECT PAYMENTS BASED ON AREA OR ANIMAL PRODUCTION — pursuant to Council Regulations (EC)
No 1251/1999 (*), (EC) No 1254/1999 (**) AND (EC) No 1782/2003 (***) (headings 601 to 680 and 700 to
772)

Product or
product combi-
nation (heading)

Number of
basic units for
payments

Total aid

Reference
amount

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

xxx

Unused

Unused

Unused

(*) OJ L 160, 26.6.1999, p. 1.
(**) OJ L 160, 26.6.1999, p. 21.
(***) OJ L 270, 21.10.2003, p. 1.’

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Annex II to Regulation (EEC) No 2237/77 is amended as follows:

ANNEX II

1. point 107. is replaced by the following:

‘107. VAT system

The VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code
number in the following list:

Serial number 400
Code

BELGIUM

Régime normal obligatoire

Régime normal sur option

Régime agricole

CZECH REPUBLIC

Registered

DENMARK

Moms (= normal)

GERMANY

Pauschalierender Betrieb

Optierender Betrieb

Getränke erzeugender Betrieb

Betrieb mit Kleinumsatz

ESTONIA

Normal

Special

GREECE

Normal system

Agricultural system

SPAIN

Normal system

Simplified system

Agricultural system

FRANCE

TVA sur option avec autorisation pour animaux vivants

Remboursement forfaitaire

IRELAND

Agricultural

Registered (= normal)

ITALY

Regime esonerato

Regime speciale agricolo

Regime normal

1

2

3

1

1

1

2

3

4

1

2

1

2

1

2

3

2

3

1

2

1

2

3

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Serial number 400
Code

CYPRUS

Normal
Agricultural

VAT not applicable

LATVIA
Normal

Agricultural

LITHUANIA
Normal

VAT not applicable

LUXEMBOURG
Régime normal obligatoire

Régime normal sur option

Régime forfaitaire de l'agriculture

HUNGARY

Normal

Agricultural

MALTA
Normal

NETHERLANDS

Algemene regeling verplicht
Algemene regeling op aanvraag

Landbouwregeling

AUSTRIA
Pauschalierender Betrieb

Optierender Betrieb

POLAND
Normal

Agricultural

PORTUGAL
Agricultural system

Normal system

SLOVENIA
Normal

Agricultural

SLOVAKIA
Registered

Exempt

FINLAND
Normal system

SWEDEN

Normal system

UNITED KINGDOM
Exempt

Registered

1
2

3

1

2

1

2

1

2

3

1

2

1

1
2

3

1

2

1

2

1

2

1

2

1

2

1

1

1

2

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Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)

SPAIN

FRANCE

Sans TVA obligatoire sur activités connexés

Avec TVA obligatoire sur activités connexés

ITALY

VAT system for farm tourism (agriturismo) as secondary activity

Regime speciale agriturismo

Regime normale agriturismo

HUNGARY

POLAND

Serial number 401

Enter VAT system code (those used for
serial number 400)
the minority
system where two systems are in force on
the holding

for

0

1

1

2

Enter VAT system code (those used for
serial number 400)
the minority
system where two systems are in force on
the holding

for

Enter VAT system code (those used for
serial number 400)
the minority
system where two systems are in force on
the holding’

for

2. point 113. is replaced by the following:

‘113. Of which: details of the total in heading 112

1. Categories of livestock (headings 22 to 50) excluding cattle subsidies in codes 700 and 770 below.

2. Products (headings 120 to 313 and subheadings) excluding area payments in code 600 and payments in

codes 670 and 680 below.

3. Specific codes indicated in the following list:

— code 600 refers to the total of area payments, based on Regulations (EC) No 1251/1999 and (EC) No
1782/2003, including area payments for set-aside and energy crops. This total amount and the details are
to be registered also in Table M,

— code 670 refers to aid under the single payment scheme, based on Council Regulation (EC) No

1782/2003. This total amount and the details are to be registered also in Table M,

— code 680 refers to aid under the single area payment scheme, based on Council Regulation (EC) No

1782/2003. This total amount is to be registered also in Table M,

— code 700 refers to the total of direct payments in the common organisation of the market in beef and
veal, based on Regulations (EC) No 1254/1999 and (EC) No 1782/2003. This total amount and the
details are to be registered also in Table M,

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— code 770 refers to the dairy premium and additional payments, based on Council Regulation (EC) No

1782/2003. This total amount and the details are to be registered also in Table M,

— code 800 refers to direct aids to agricultural production methods designed to protect the environment,

maintain the countryside or improve animal welfare,

— code 810 refers to payments paid to farmers who are subject to restrictions on agricultural use in areas

with environmental restrictions,

— code 820 refers to compensatory allowances in less-favoured areas,

— code 830 refers to support to help farmers to adapt to demanding standards based on Community

legislation,

— code 835 refers to support for the costs of farm advisory services,

— code 840 refers to support for agricultural production methods designed to improve the quality of

agricultural products,

— code 900 refers to support granted for the afforestation of agricultural land,

— code 910 refers to other support to forestry,

— code 951 refers to grants and subsidies to animal production not included in the codes presented above,

— code 952 refers to grants and subsidies to crops not included in the codes presented above,

— Code 953 refers to grants and subsidies to rural development not included in the codes presented above,

— code 955 refers to additional aid based on Council Regulation (EC) No 1782/2003,

— code 998 includes disaster payments, compensation from public authorities for loss of production or
means of production. (For private insurance compensation Table F and heading 181 in table K are used),

— code 999 includes grants and subsidies of exceptional character (e.g. agri-monetary compensation) Taking

into account their exceptional character, these payments are registered on cash basis,

— codes 1052 and 2052 refer to compensations for the cessation of milk production. Annual payments are

to be registered under 1052, lump-sum payments under 2052,

— code 950 is to be used for general subsidies that cannot be allocated to any activity (= not under any of

the above codes).’;

3.

in division K, the title and the first three subparagraphs are replaced by the following:

‘K. PRODUCTION (excluding livestock)

Certain product headings are subdivided into subheadings. In such cases information for columns 4 to 10 should be
given under both subheadings and the parent heading. In this case the aggregate of the subheadings is entered into the
parent heading.

Separate entries should be made for crops grown on set-aside in conformity with the Council Regulations (EC) No
1251/1999 and (EC) No 1782/2003. Separate entries should be applied also if the same crop is cultivated both with
irrigation and without irrigation.

Data for standing crops should be entered under the relevant heading with the exception of area, which should not be
entered The same applies for crops from land rented for less than one year on an occasional basis.’;

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4. point 146. is replaced by the following:

‘146. Fallow land: land, not giving any harvest during the whole accounting year. Land set aside to comply with
Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003, and not cultivated, is also to be entered.
Includes also set-aside with green cover. Set-aside land cropped with allowed non-food crop in conformity with
Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003 is to be entered under the relevant crop
heading, with “type of crop” code 8 or 9.’;

5.

in the subdivision COLUMNS IN TABLE K, the text concerning column 2 (Type of crop) and column 3 (Missing
data) are replaced by the following:

‘Type of crop (column 2)

The following are the types of crops and their corresponding codes:

Code 0:

This code is to be used in the case of livestock products, processed products, stocks and by-products.

A. Field-scale crops (including fresh vegetables, melons and strawberries grown in the open in rotation with agricultural
crops; excluding crops grown on land set aside according to Regulations (EC) No 1251/1999 or (EC) No
1782/2003).

Code 1:

Non-irrigated main crops

Main crops comprise:

— single crops, i.e. crops which are the only ones grown on a given area during the accounting year,

— mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final

product,

— of the crops grown successively in the course of the accounting year on a given area, the crop

which remains longest in the ground.

Code 2:

Non-irrigated combined crops

Crops growing for some time together on the same land and each normally producing a distinct
harvest in the course of the accounting year. The total area is divided between these crops in
proportion to the area actually occupied by each.

Code 3:

Non-irrigated follow-up crop (catch crop)

Crops grown in succession during the accounting year on a given area and not regarded as main
crops.

Code 6:

Irrigated main or combined crops

Code 7:

Irrigated follow-up crops

A crop is regarded as being irrigated when water is normally supplied artificially.

These two types of crops are to be indicated if the information is available in the accounts.

B. Market gardening and floricultural crops grown in the open

Code 4:

Fresh vegetables, melons and strawberries grown in market gardens in the open (see heading 137) and open-
grown flowers and ornamental plants (see heading 140).

C. Crops under shelter

Code 5:

Fresh vegetables, melons and strawberries under shelter (see heading 138), flowers and ornamental plants
(annual or perennial) under shelter (see heading 141), permanent crops under shelter (see heading
156). If necessary, also headings 143, 285 and 157.

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D. Crops on land set aside in conformity with Council Regulations (EC) No 1251/1999 or (EC) No 1782/2003

Code 8:

Non-irrigated crops on land set aside

Code 9:

Irrigated crops on land set aside

E. Energy crops

Code 10:

Energy crops (Articles 88 to 92 of Council Regulation (EC) No 1782/2003).

Missing data (column 3)

Code 0:

Code 0 is entered when no data are missing.

Code 1:

Code 1 should be entered, when the area covered by a crop is not given (see column 4), for example in
the case of sales of marketable crop products purchased as standing crops or coming from land rented for
a period of less than one year on an occasional basis, and in the case of production obtained by
processing purchased animal or crop products.

Code 2:

Code 2 should be entered for the crops under contract, when because of the conditions of sale actual
production cannot be stated (column 5).

Code 3:

Code 3 should be entered, when because of the conditions of sale actual production cannot be stated and
the crops are not under contract.

Code 4:

Code 4 should be entered, when area and actual production are missing.

Code 8:

Code 8 should be entered in the case of product code 146, where area is set-aside as a measure to comply
with Council Regulation (EC) No 1251/99 or (EC) No 1782/03, and is not cultivated (possible green
cover included).’;

6. section L is replaced by the following:

‘L. QUOTAS AND OTHER RIGHTS

The quantity of owned quota should always be entered in column 9.

Enter also quotas originally acquired freely at current market values if they can be traded separately from land. The
quotas which cannot be traded separately from associated land are only recorded in table G.

Some data entries are simultaneously included, individually or as components of aggregates, at other headings in tables
F, G and/or K.

The following headings should be used:

401 Milk

402 Suckler cow premiums

404 Ewe and goat premiums

421 Sugar beet

422 Tobacco

423 Starch potatoes

441 Ammonia

442 Organic manure

470 Entitlements for payments under the single payment scheme (optional)

499 Other.

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COLUMNS IN TABLE L

Quotas or other rights (column 1)

Heading of the quota or right

Type of data (column 2)

Code 1:

Asset related entries: purchases and sales

Code 2:

Income related entries: leasing or renting of quotas

(column 3) Unused

Payments (column 4)

For code 1 in column 2:

Amount paid for purchase of quotas or other rights.

For code 2 in column 2:

Amount paid for leasing or rent of quotas or other rights. Also included in rent paid under heading 85 (Rent paid) in
table F.

Receipts (column 5)

For code 1 in column 2:

Amount received for sale of quotas or other rights.

For code 2 in column 2:

Amount received for renting or leasing quotas or other rights. Also included under heading 181 (Other products and
receipts) in table K.

Opening valuation (column 6)

For code 1 in column 2:

The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or
purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

For code 2 in column 2:

Not applicable.

Depreciation (column 7)

Depreciation of quotas and other rights may be entered in this column. However any depreciation of quotas and other
rights must not be applied in table G (position 340).

Closing valuation (column 8)

For code 1 in column 2:

The value at closing valuation of the quantities at the holder's own disposal, whether originally acquired freely or
purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

For code 2 in column 2:

Not applicable.

Quantity (column 9)

The units to be used are:

— headings 401, 421 to 442: quintals,

— headings 402 and 404: number of basics units of premia,

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— heading 470: number of entitlements,

— heading 499 no entry.

Taxes, additional levy (column 10)

Enter only once, with column 2 = 2.

Heading 401: additional levy on milk due on the production for the accounting year, otherwise the amount paid. Enter
“0” if there is quota but no payment.’;

7.

section M is replaced by the following:

‘M. DIRECT PAYMENTS BASED ON AREA OR ANIMAL PRODUCTION — under Regulations (EC) No
1251/1999, (EC) No 1254/1999 and (EC) No 1782/2003 (headings 600 to 680 and 700 to 772) (*)

600. Area payments under Council Regulations (EC) No 1251/1999 and (EC) No 1782/2003.

The total of area payments is also to be entered in Table J, with code 600. It also includes area payments for set
aside and aid for energy crops.

Details of heading 600

Headings 621 to 638 are to be entered for irrigated crops only when these are specially treated in the national
regionalisation plan. In such a case, the areas and payments are to be excluded from headings 601 to 618. If
irrigated areas are not separately treated in the national regionalisation plan, they are included under headings
601 to 618.

601. Area payments for non-irrigated land

Sum of headings 602 to 618

The various subheadings should be completed, at least, when the Member State has provided in its regiona-
lisation plan for a different compensation scheme (as regards reference yields, amount of unit aid, total eligible
area) in respect of different eligible crops.

602. Area payments for cereals

603. Area payments for oilseed crops

604. Area payments for protein crops

605. Area payments for silage cereals

606. Area payments for grain maize

607. Area payments for silage maize

608. Supplement to area payments for durum wheat in traditional production areas or special aid for durum wheat
as described in Article 5(4) of Council Regulation (EC) No 1251/99 and in Council Regulation No (EC)
1782/2003.

609. Area payments for other arable crops

611. Area payments for grass silage

612. Area payments for flax grown for fibre

613. Area payments for hemp grown for fibre

614. Protein crop premium (if not included in 604)

618. Specific quality premium for durum wheat (if not included in 608)

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621. Area payments for irrigated land

Sum of headings 622 to 638

The various subheadings should be completed, at least, when the Member State has provided in its regiona-
lisation plan for a different compensation scheme (as regards reference yields, amount of unit aid, total eligible
area) in respect of different eligible crops.

622. Area payments for irrigated cereals

623. Area payments for irrigated oilseed crops

624. Area payments for irrigated protein crops

625. Area payments for irrigated silage cereals

626. Area payments for irrigated grain maize

627. Area payments for irrigated silage maize

628. Supplement to area payments for irrigated durum wheat in traditional production areas or special aid as
described for in Article 5(4) of Council Regulation (EC) No 1251/1999 and in Council Regulation (EC) No
1782/2003

629. Area payments for other irrigated arable crops

632. Area payments for irrigated flax grown for fibre

633. Area payments for irrigated hemp grown for fibre

634. Protein crop premium for irrigated protein crops (if not included in 624)

638. Specific quality premium for irrigated durum wheat (if not included in 628)

650. Area payments for set aside

655. Aid for energy crops

670. Single payment scheme pursuant to Council Regulation (EC) No 1782/2003

The total of aid in accordance with the single payment scheme is also to be entered in Table J, with code 670.

Details of heading 670 (optional)

671. Aid in accordance with the single payment scheme (except those under headings 672 to 674); includes

also aid to grassland/permanent pasture, if not differentiated

672. Aid in accordance with the single payment scheme for grassland/permanent pasture

673. Payments in accordance with the single payment scheme for set-aside

674. Aid in accordance with the single payment scheme, based on special entitlements

680. Single area payment scheme pursuant to Council Regulation (EC) No 1782/2003

The total of aid in accordance with the single area payment scheme is also to be entered in Table J, with code
680.

700. Direct payments to beef production pursuant

to Council Regulation (EC) No 1254/1999 and (EC) No

1782/2003

The total of direct payments to beef is also to be entered in Table J, with code 700.

The following table indicates headings for all types of direct payments to beef, according to Regulations (EC)
No 1254/1999 and (EC) No 1782/2003, but delivery of some details concerning ‘number of basic units’ and
‘total aid’
is
important to avoid double recording. Therefore:

is optional. Concerning additional payments created in Regulation (EC) No 1254/1999,

it

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— top-up of suckler cow premium should be recorded under heading 764, only if it is not already entered

under heading 731,

— top-up of slaughter premium should be recorded under heading 762, only if it is not already entered under

heading 742,

— additional payments to male bovine animals should be recorded under heading 763, only if they are not

already entered under headings 710 to 715.

Headings

700

710

Total beef payments
(sum of headings 710, 720, 730, 740, 750 and 760)

Special premium
(sum of headings 711 and 715)

711

Special premium for bulls

715

Special premium for steers

720

Deseasonalisation premium

Suckler cow premium
(sum of headings 731 and 735)

730

731

Number of basic
units for
payments

Total aid

—

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

—

Compulsory

Suckler cow premium for suckler cows and heifers, total
(or sum of headings 732 and 733)

Compulsory

Compulsory

732

Suckler cow premium for suckler cows

Optional

Optional

733

Suckler cow premium for heifers

Optional

Optional

735

Suckler cow premium : additional national premium

Compulsory

Compulsory

740

Slaughter premium
(sum of headings 741 and 742)

—

Compulsory

741

Slaughter premium: 1 to 7 months

Optional

Compulsory

742

Slaughter premium: 8 months and over

Compulsory

Compulsory

750

Extensification payment, total
(or sum of headings 751 and 753)

Compulsory

Compulsory

751

Extensification premium for male bovines and suckler cows Optional

Optional

753

Extensification premium for dairy cows

Optional

Optional

760

761

Additional payments (national envelope)
(sum of headings 761 and 769)

Headage payments, total
(or sum of headings 762, 763, 764, 765 and 766)

—

—

762

Top-up of slaughter premium for cattle of 8 months and over Optional

763 Male bovine animals

764

Top-up of suckler cow premium

765

Dairy cows

766

Heifers

769

Area payments

Optional

Optional

Optional

Optional

Optional

Compulsory

Compulsory

Optional

Optional

Optional

Optional

Optional

Compulsory

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770. Dairy premium, including additional payments pursuant to Regulation (EC) No 1782/2003

Heading

Number of basic
units for
payments

Total aid

770.

Dairy premium and additional payments

Compulsory

Compulsory

771.

Dairy premium

772.

Additional payments

Optional

Optional

Optional

Optional

COLUMNS IN TABLE M

Product or product combination (column 1)

(Columns 2 and 3) Unused

Number of basic units for payments (column 4).

For headings 600 to 655, 680 and 769, the area in ares should be indicated in respect of which aids are payable to
the producer. For headings 710 to 766 the number of payments should be entered. For headings 670 to 674, the
number of activated entitlements should be entered. For headings 770 to 772, the amount of individual reference
quantity (in quintals) should be entered.

Total aid (column 5)

Total for aid received or for which entitlement is established during the accounting year.

Reference amount (column 6)

For headings 602 to 613, 622 to 633 and 650, the crop reference yield (in kilograms per hectare) used for calculating
the premiums to be received should be indicated. Where these data are not available in the holding’s accounts, they
can be inserted by the liaison agencies, using regional data on the basis of the holding’s location.

(Columns 7 to 10) Unused.

___________
(*) When applicable, these codes can be used also for CNDPs in Czech Republic, Estonia, Cyprus, Latvia, Lithuania,

Hungary, Poland and Slovakia.’