86. Special provisions for tax invoiced by flat-rate farmers. | Value-Added Tax Consolidation Act 2010 (No. 31) | Better Regulation

AI Summary of 86. Special provisions for tax invoiced by flat-rate farmers.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2026 - onwards

86. Special provisions for tax invoiced by flat-rate farmers.

(1) Subject to section 68(1) and (6) and subsection (1A), where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall issue to the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount (in this Act referred to as a "flat-rate addition") equal to 4.5 per cent of that consideration (exclusive of the flat-rate addition).

(1A) Where section 68(6) applies, the issue of an invoice by a flat-rate farmer shall only apply in respect of agricultural produce or an agricultural service of a kind not specified in an order made by the Minister under section 86A.

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