The State Tax Service has clarified the procedure for applying changes to the Regulations on VAT refunds to agricultural producers
The State Tax Service has announced that the Ministry of Finance has amended the Regulations on value added tax refunds to agricultural producers participating in the VAT refund program. They transpose amendments to the law, according to which the program implementation period has been extended and refunds will be made until June 2026 inclusive. The basis for calculating VAT refunds to agricultural producers will also be expanded. In particular, farmers will be able to cover the land tax for the previous year from the accumulated VAT, as the basis for calculating the amount of VAT to be refunded to agricultural producers will be increased by the amount of land tax calculated or declared for 2024. Applications for VAT refunds can be submitted electronically to the State Tax Service email address: mail@sfs.md. Applications can be submitted after filing a tax return indicating land tax for agricultural land, income tax, contributions to compulsory state social insurance and mandatory health insurance in the form of a percentage of salary and other remuneration, as well as after submitting a VAT return for the period of validity of the VAT refund program. The subjects of the VAT refund program are enterprises operating in the agricultural sector, registered as VAT payers and accounting for VAT amounts to be deducted in the subsequent tax period. Entities eligible for VAT refunds during the period of the VAT refund program are agricultural producers that meet one of the following conditions: at least 95% of their activities consist of one or more activities listed in groups 01.1–01.6 of the Classification of Economic Activities in Moldova; have suffered losses as a result of the Russian embargo on imports of plant products from Moldova. VAT refunds shall be made within 25 working days of the date of application. // 29.05.2025 — InfoMarket
