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A farmer shall be an individual that resides where he owns the agricultural land or uses it; conducts the activity in an agricultural entrepreneurship such as activities focused on the production of agricultural, plant or livestock products, is self-employed in his land; and that is not registered as a natural or legal person in the NBC.
The farmer shall be registered as such in the Regional Directorate of Taxes.
The farmer shall be obliged to pay the annual health care and social security contributions.
If you are registered or want to be registered as a farmer, please refer to the following brochure and video for more information on your tax rights and liabilities.