According to the State Tax Service, the mechanism for determining the amounts of VAT to be reimbursed to agricultural producers has been modified. The norm, which will be valid for tax periods starting from March to December 2026, refers to the introduction of a fixed limit of 200,000 lei for each month when the reimbursement is requested.
The new provision replaces the previously applied percentage limit, according to which the amount of VAT to be reimbursed was limited to 12% of the value of the supplies made.
Now, the amount of VAT subject to refund is determined within 40% of the excess of deductible VAT over the amount of VAT calculated in respect of supplies, but not more than 200,000 lei for each tax period for which refund is requested.
The aim of this measure is to simplify and unify the VAT refund procedure by establishing a clear, fixed and predictable limit applicable to agricultural producers eligible to participate in the Refund Program.
Applications for VAT refunds based on the VAT Refund Program for agricultural producers submitted for tax periods up to and including February 2026 will be considered subject to the provisions of MoF Order No. 3/2023.
VAT refunds are made within 25 working days from the date of submission of the application.
