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The farmer is an agricultural self-employed producer, who operates as a manual worker and uses the tools at his disposal, in the fields of agricultural production, forestry and fishing.
The farmers who sell their products to entrepreneurs (traders) are obliged to register and to obtain NUIS (NIPT) certificate.
The application and issuance of NUIS (NIPT) certificate is made by the farmer at the Regional Directorate of Taxes of jurisdiction, based on the division of the administrative organization.
Documents for registration:
The required data:
The documents accompanying the application must be submitted in original or certified copies of the original and must not contain corrections or deletions.
Changes in the registration
The farmer is obliged to declare to the Regional Directorate of Taxes, where the NUIS (NIPT) certificate is issued, the changes in the recorded data such as:
The farmer voluntarily deregistered through the deregistration application.
The application is made based on the relevant form, handing over also the NUIS (NIPT) certificate at the Regional Directorate of Taxes, which has issued this certificate.
The farmers registered in the meaning of the above stated terms, have no tax liability and therefore no payment obligations.