VAT: what is the simplified system for agriculture?

Verified 24 September 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

A farmer may be automatically or optionally subject to the Simplified Agricultural Scheme (SAS). This is a VAT scheme in which the VAT return is submitted annually. Payment is made by quarterly installments.

The HAR is mandatory for the farmer when he is indebted of the VAT and that it at least fills one of the following conditions :

  • The average amount of revenue for all holdings held by the farmer, calculated over two consecutive calendar years, exceeds €46,000. If, for example, the revenues received in N and N+1 were respectively €35,000 then from €75,000, the HAR shall apply from 1er January of the year N+2 because the average of N and N+1 is €55,000.
  • The holding must have industrial or commercial activities which do not form part of the usual uses of agriculture. For example, it may be sales on the markets with a fixed place or dedicated staff, or sales by means of advertising processes relating to commercial uses...
  • The operator carries out operations on live animals for slaughter or deli meat: purchases, imports, intra-community acquisition, sales...

Please note

A farmer who is not liable for VAT (therefore subject to the flat-rate refund scheme) may opt for the simplified agricultural scheme (SSA).

Under the Simplified Agricultural Scheme (SAS), due date is linked to the collection of the price or the installments paid by the customer.

It is from that date that the person liable must remit the VAT to the tax authorities.

Where VAT is payable, it shall be paid in forms installment payments. However, exemptions are possible:

VAT Advance Payments

The methods of calculating or paying the installments vary depending on whether the company liable has just been set up or not:

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The year of the start of the activity

Within 15 days of the creation of the activity, the operator must carry out a declaration of establishment of a business or activity and provide all information relating to his professional activity.

Business formalities window

As regards the payment of VAT on its transactions, it must be made by installment payments paid every 3 months, before the 5th of May, August, November and February.

In the first year, it is up to the operator to determine the amount of the installments, and each of them must represent at least 70% of the tax actually due in respect of the corresponding quarter.

One quarterly maturity report must be completed electronically on the occasion of the payment of each deposit.

Warning  

This form is accessible only as area code because this formality is mandatory online.

More information is available on the page "How to submit business tax returns: EDI or EFI?»

In the year following the year in which the installments were paid, the farmer must take out a annual statement of regularization in order to liquidate the entire tax, on the basis of its actual activity.

Subsequent years

The payment of VAT on the transactions carried out must be made by installment payments paid every 3 months, before the 5th of May, August, November and February.

The amount of each deposit must be at least equal to 20% of the tax due in respect of the preceding year.

One quarterly maturity report must be completed electronically on the occasion of the payment of each deposit.

Warning  

This form is accessible only as area code because this formality is mandatory online.

More information is available on the page "How to submit business tax returns: EDI or EFI?»

Possible exemptions from advance payments

Deposit Exemptions

The operator may waive payment of a deposit in two cases:

  • If he considers that the installments already paid during the year reach the full amount of the tax he will ultimately be liable for (in this case, the quarterly maturity report must still be completed and transmitted).
  • If the VAT due in the previous year is less than €1,000 (in this case, it is not necessary to complete and transmit the quarterly maturity report ). The VAT will then be paid for the entire year when the annual adjustment declaration is made.

In the year following the year in which the installments were paid, the farmer must report no later than 2e working day next to 1er May, all the transactions taxable for VAT that he carried out the previous year on the form 3517-AGR-SD - CA12 A.

Please note

If the financial year does not correspond to the calendar year, the declaration may be made on option no later than 5e day of 5e month following the end of the financial year.

This declaration CA12 A, available for information on this page must be done in one of the following ways:

  • Either by a manual online entry form (EFI mode). The company completes it itself, by connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example an accountant) enters all the information required and then sends it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

Rather than paying installments each quarter and submit its declaration of regularization the following year, the farmer may opt for periodic payment of VAT.

When this is the case, the payment of its VAT then takes place every month or quarter depending on the method chosen, after having filed the periodic declaration (Form CA3). No declaration of regularization is therefore required the following year since the tax was calculated on the basis of its actual transactions.

The option must be exercised via a notification by LRAR: titleContent at SIE to which the operator is subject. It is valid for a period of 5 years.

Who shall I contact

The option is effective:

  • Either at 1er January of the year during which the letter is sent, if this is done before the deadline for subscription of the CA 12A annual declaration (i.e. no later than the second working day following May 1)
  • Either at 1er January of the year according to which the notification has been sent, if this was sent after the deadline for subscription of the CA 12A annual declaration.

The person liable may, however give up to this option: the waiver must be addressed to the SIE by LRAR: titleContent at the beginning of the year following the period (of 5 years) of application of the option:

  • Before January 31 if he made monthly returns
  • Before February 5 if he made quarterly returns.

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