According to the provisions of the document, VAT refunds are made for tax periods from April 2022 to June 2026 inclusive. In addition, the maximum refund amount was 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 submission of the tax return on agricultural land tax, income tax, mandatory state social insurance and health insurance contributions, as well as after submission of the relevant VAT return for the period of the VAT Refund Program.
The subjects of the VAT Reimbursement Program can be enterprises operating in the field of agriculture, which are registered as VAT payers and register VAT amounts for deduction in the next tax period.
VAT refunds are made by the State Tax Service and the Treasury within 25 working days from the date of application.
