SolvedVATAFRS1100 | Farmers from other countries involved in designated activities
From HM Revenue & Customs · VAT Agricultural Flat Rate Scheme
The agricultural flat rate scheme is open to any person involved in designated activities, whether or not that person is resident in the UK. This applies even if the person has no place of business in the UK. But the farmer must be able to show that designated activities are being carried out in the UK, and meet all other conditions of entry to the scheme.