Agricultural Flat Rate Scheme (AFRS)
Appeals
Against cancellation: protection of revenue
Successful against cancellation: designated activity
Certification
Generally
Test a new certificate number
Test old AFRS certificate number with Modulus 11
Conditions for joining scheme
De-registration
Expulsion
Generally
Goods on hand at de-registration
Invoice
Contents
Improper issue, penalty
Leaving voluntarily
Non-qualifying farming activities
Operation
Qualifying farming activities
Rejoining
Sales to and purchases from member states