According to the document, VAT refunds will be made for tax periods from April 2022 to June 2026 inclusive. In addition, the maximum refund amount will be increased by the amount of land tax on agricultural land for 2024.
An application for VAT refund signed with the taxpayer’s electronic signature is sent to the electronic address of the State Tax Service. It may be submitted after filing a tax return on agricultural land tax, income tax, mandatory state social insurance and health insurance contributions, other remunerations. And also after filing the relevant VAT return for the period of the VAT Reimbursement Program.
The subjects of the VAT Reimbursement Program can be enterprises working in the field of agriculture, which are registered as VAT payers and register VAT amounts for deduction in the next tax period. According to the terms of participation in the program, at least 95% of the agricultural producer’s activities must correspond to groups 01.1-01.6 of the Classifier of Economic Activities. And the existence of losses as a result of the embargo imposed by the Russian Federation on imports of products of plant origin from Moldova.
VAT reimbursement is carried out by the State Tax Service and the Treasury within 25 working days from the date of submission of the application.
