Individuals > Categories > Farmer


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 application for registration according to the relevant form completed and signed by the applicant;
  • The original identification document (ID) / or certified copy of this document, which is attached to the application for registration;
  • The original certificate issued by the Regional Directorate of Agriculture, Rural Development and Water Management, which is certifies the farmer's agricultural production activity.

The required data:

  • The residential address, contact person;
  • The place where the activity is carried out, the agricultural production;
  • The field of the agricultural production activity, in case the farmer conducts several agricultural productive activities, then are cited some of them starting from the place bearing the main weight.
  • The Specimen signature (company) of the individual- farmer.

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 identification data,
  • The place of the agricultural production activity due to the alienation of the agricultural land
  • Or any other changes in the data stated in the registration.

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.

Payment obligations

The farmers registered in the meaning of the above stated terms, have no tax liability and therefore no payment obligations.