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Exemption from VAT for the provision of agricultural products through self-collection would lead to a violation of EU law, argues the Ministry of Finance (MF). The Ministry commented on the appeal of the agricultural self-government in the case described by us (material under the link below) regarding the obligation to pay VAT for products distributed through so-called self-collection. This year, they were popular because, in some cases, it did not pay for farmers to harvest at all due to the purchase prices of these products. The Ministry points out in response that the VAT Act provides for two settlement systems for taxpayers engaged in agricultural activity, namely: "The supply of agricultural products by a flat-rate farmer - also within the framework of so-called self-collection, i.e. free of charge or for a symbolic fee, is exempt from VAT" - emphasizes the MF. However, as it points out, in the case of farmers who are active VAT taxpayers, they settle this tax on general ...