The State Tax Service received 99 applications from farmers for VAT refunds, only 1 agricultural producer was denied a refund.
According to the State Tax Service, this number of applications for participation in the VAT refund program was received from January 23 to February 8. Of these, only 8 were received by the tax service departments of the State Tax Service, the rest - by e-mail of the State Tax Service. Of the 99 applications submitted for participation in the VAT Refund Program, 89 are being processed, 9 have been returned to the applicants for clarifications and corrections. At the same time, on the 1st application, the VAT refund was denied due to the fact that the applicant did not indicate the amount of VAT deductible, which is transferred to the next tax period. The State Tax Service considers applications in accordance with the deadlines established by law, respectively, for applications submitted on January 23, the deadline for execution expires on February 23. Herewith, in the context of information that has appeared in the public space, the STS recalls that the conditions for eligibility for participation in the VAT Refund Program are enshrined in the Law on the VAT Refund Program for Agricultural Producers, approved in December 2022. According to this document, the right to participate in the program is open to enterprises for which at least 95% of the activity in 2022 was one or more of the activities provided for in groups 01.1–01.6 of the Classifier of Economic Activities of Moldova, as well as enterprises that suffered losses as a result of the embargo imposed by Russia on import of plant products from Moldova. In the second case, the agricultural producer must provide evidence of ownership or use of perennial plantations and a certificate of the crop and its entry into fruiting, issued by the local public administration. // 08.02.2023 — InfoMarket
