Farm glossary

FG (farm enterprise)

Farm enterprise — a family form of agri-production; may or may not be a legal entity.

Land share

A share of former collective-farm land — object of lease or purchase since 2021.

Single tax group 4

Special agri regime: tax on normative land valuation, not income.

Subsidy

State financial support for agriculture: per hectare, per cow, for machinery.

Grant

Non-repayable funding for a project: business plan and reporting required.

Crop rotation

Alternating crops on a field to preserve fertility and fight disease.

Organic

Production without synthetic fertilizers/pesticides under a certified standard.

Processing

Turning raw produce into higher-value product: milk → cheese, grain → flour.

Traceability

Tracking a batch from field to shelf — required for export and chains.

Cooperative

Producers' union for joint activity — sales, machinery, processing.

Vet-san expertise

Veterinary-sanitary inspection of animal products before sale.

Normative land valuation

Normative monetary valuation — the base for share rent and group-4 tax.

Mini-workshop

Small processing facility on a farm: cheese dairy, mill, smokehouse.

Farmers' market

Organized direct sale of farm products to consumers.

Contracting

Contract to grow a crop under a buyback obligation at a price/formula.

Biogas

Processing organic waste into gas and fertilizer — for large livestock complexes.