Commission Regulation (EC) No 781/2007 of 3 July 2007 adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania
Date: 2007-07-03
Institutions: European Commission
Subjects: Bulgaria, Romania, VAT, accession to the European Union, economic accounts for agriculture, farm accountancy data network, farm income, farm return, tax system

4.7.2007

EN

Official Journal of the European Union

L 174/3

COMMISSION REGULATION (EC) No 781/2007

of 3 July 2007

adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of
determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

HAS ADOPTED THIS REGULATION:

Having regard to the Treaty of Accession of Bulgaria and
Romania,

Article 1

Having regard to the Act of Accession of Bulgaria and Romania,
and in particular Article 56 thereof,

Whereas:

Commission Regulation (EEC) No 2237/77 (1) lays down
the contents of the farm return to be used.

(1)

(2)

In Annex II to Regulation (EEC) No 2237/77, point 107 is
replaced by the text in the Annex to this Regulation.

Article 2

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

The farm return has to be adapted regarding the infor-
mation about the VAT system due to the accession of
Bulgaria and Romania,

It shall apply with effect
from the 2007 accounting year
beginning during the period between 1 January and 1 July
2007.

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

Done at Brussels, 3 July 2007.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

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

(EC) No 1861/2006 (OJ L 358, 16.12.2006, p. 33).

L 174/4

EN

Official Journal of the European Union

4.7.2007

‘107. VAT system

ANNEX

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

BULGARIA

Exempt

Registered

CZECH REPUBLIC

Registered

DENMARK

Moms (= normal)

GERMANY
Pauschalierender Betrieb

Optierender Betrieb

Getränke erzeugender Betrieb
Betrieb mit Kleinumsatz

ESTONIA
Normal

Special

IRELAND
Agricultural

Registered (= normal)

GREECE

Normal system

Agricultural system

SPAIN

Normal system

Simplified system
Agricultural system

FRANCE

TVA sur option avec autorisation pour animaux vivants
Remboursement forfaitaire

ITALY
Regime esonerato

Regime speciale agricolo

Regime normal

CYPRUS

Normal

Agricultural
VAT not applicable

1

2

3

1

2

1

1

1

2

3
4

1

2

1

2

1

2

1

2
3

2
3

1

2

3

1

2
3

4.7.2007

EN

Official Journal of the European Union

L 174/5

Serial number 400
Code

LATVIA

Normal

Agricultural

LITHUANIA

Normal
Special

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

ROMANIA
Normal

Special

Small holdings

SLOVENIA

Normal
Agricultural

SLOVAKIA

Registered
Exempt

FINLAND

Normal system

SWEDEN

Normal system

UNITED KINGDOM

Exempt

Registered

1

2

1
2

1
2

3

1

2

1

1

2
3

1
2

1
2

1

2

1

2

3

1
2

1
2

1

1

1

2

L 174/6

EN

Official Journal of the European Union

4.7.2007

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

SPAIN

FRANCE

Sans TVA obligatoire sur activités connexes

Avec TVA obligatoire sur activités connexes

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