»Ê¹ÚÌåÓýapp

When farmers sell produce through farmersâ€� groups and co-operatives, the goods - for example grain - are combined with the produce of other farmers. »Ê¹ÚÌåÓýapp buyer then has no way of knowing whether a flat rate farmer has supplied any of the goods.

In these cases, the person buying the goods should pay the farmersâ€� group only the price agreed for the agricultural produce, without the flat rate addition. »Ê¹ÚÌåÓýapp farmersâ€� group should instead pay the 4% addition to flat rate farmers, when the proceeds of the sale are shared out. »Ê¹ÚÌåÓýapp farmersâ€� group can then reclaim the amount charged as though it were input tax, when the group submits its normal VAT return.