In addition, the conditions for determining the total limit of VAT that can be refunded to agrarians at the second stage of the Refund Program have been clarified. It will be revised taking into account the amounts previously accepted for refund until December 31, 2024.
The amendments were made to the Regulation on VAT refunds for agrarians, which was published on February 5 this year.
As reported by Logos Press, the VAT Refund Program for Agrarians is valid from July 2023 to June 2026. Its subjects can be agricultural enterprises that are registered as VAT payers and register VAT amounts for deduction in the next tax period.
Conditions for reimbursement
VAT refunds are made by the State Tax Service and the Treasury within 25 working days from the date of application.
A VAT refund application must be submitted online. It must be signed with the taxpayer’s electronic signature and sent to the STS e-mail address.
The application can be submitted only after submitting a tax return on agricultural land tax, income tax, mandatory state social insurance and health insurance contributions, as well as after submitting the relevant VAT return for the period of the VAT Refund Program.
