Slovenia has taken advantage of the option provided by the Principal VAT Directive to operate a flat rate scheme for farmers. The main features of the scheme are as follows:
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•ÌýÌýÌýÌý A normal VAT registration is not required provided the turnover from non-farming activities does not exceed the VAT registration threshold (see 47.1).
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•ÌýÌýÌýÌý The scheme only applies to businesses carrying on agricultural production activities, so it cannot be used by businesses that primarily buy and sell animals.
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•ÌýÌýÌýÌý Good are supplied to a taxable
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