Dairy farm · Co. Cork
Glenview Dairy
A hundred and twenty spring-calving cows — the milk cheque is the business, and the VAT comes back rather than goes out.
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The VAT return for Sep/Oct 2025
VAT on sales (T1)
€652.32
Turnover €68,590.00, mostly zero-rated milk
VAT on purchases (T2)
€3,400.06
Inputs €47,706.00
VAT repayable (T4)
€2,747.74
Owed back by Revenue
What is in it
Milk is zero-rated and every input carries VAT, so a registered dairy farm is in repayment every period — the opposite of most trades.
Three headings a tillage farm never needs: parlour hygiene twice a month, breeding through spring, and milk recording across the season.
The animals that leave are 4.8% — calves in spring, culls in autumn — on the same books as the zero-rated milk.
19 documents in all.
Glenview Dairy is a made-up business and every document in the demo is synthetic. The figures above are what KrinoDoc extracted from those documents, not numbers typed in by hand.