The value added tax refund program for agricultural producers has been extended until the June 2025 fiscal period, IPN reports, with reference to the State Tax Service. The subjects of the VAT refund program are enterprises operating in the field of agriculture, which are registered as payers of value added tax and register VAT amounts for deduction in the subsequent fiscal period.

The program is intended for enterprises where not less than 95% of the activities carried out in 2022 were activities stipulated in groups 01.1-01.6 of the Classifier of Activities in the Economy of Moldova, which was approved by Order No. 28/2019 of the National Bureau of Statistics.

Enterprises that incurred losses as a result of the embargo imposed by the Russian Federation on the import of products of plant origin from the Republic of Moldova are also eligible. In this case, proof of ownership or use of the perennial plantation and the certificate regarding the agricultural crop issued by the local public authorities need to be presented.

The VAT refund request is made by submitting an electronically signed application to the State Tax Service’s email address mail@sfs.md.