The procedure for VAT refunds to agricultural producers has changed – the State Tax Service
According to the State Tax Service, as a result of the amendments published in Monitorul Oficial (the Official Journal of Moldova), the calculation basis used to determine the amount of VAT to be refunded for the period from July 2023 to June 2026 has been expanded to include the amount relating to land tax for 2025 in the calculation algorithm. Clarifications have also been made regarding the establishment of the maximum amount of VAT to be refunded under the second phase of the VAT refund program for agricultural producers, with an adjustment in line with the value of VAT amounts accepted for refund for the period until December 31, 2024. The application for a VAT refund is submitted electronically with an electronic signature to the State Tax Service at mail@sfs.md. The application can be submitted after filing a tax return indicating land tax on agricultural land, income tax, mandatory state social security contributions, and mandatory health insurance contributions, as well as after filing a VAT return for the period of the VAT refund program. Participants in the VAT refund program are enterprises operating in the agricultural sector, registered as VAT payers and accounting for VAT amounts for deduction in the subsequent tax period. The refund is made by the State Tax Service in conjunction with the State Treasury within 25 working days from the date of application. // 27.02.2026 — InfoMarket.
