Page last updated 11/22/2022
If you are an agricultural operator, you must file a tax return even if you have not had any operations during the year. File a tax return for agricultural operations (Form 2) by 1 April 2025.
Tax returnAgricultural operators must file VAT returns if they are in the VAT register. File and pay VAT (value added tax) by 28 February 2025 if your tax period is the calendar year.
Filling and payment