The VAT refund procedure for Moldova’s agricultural producers has been simplified by introducing a fixed ceiling of 200,000 lei per month
As reported by the State Tax Service, the mechanism for determining the amounts of VAT to be refunded to agricultural producers has been changed for the period from March through December 2026 inclusive by introducing a fixed ceiling of 200,000 lei per month for which a refund is requested. The changes are provided for in an order of the Ministry of Finance dated May 14, published on May 15 in the Official Journal of Moldova. The new provision replaces the previously applied percentage limit, under which the amount of VAT eligible for a refund was capped at 12% of the value of supplies subject to the reduced VAT rate. Thus, for tax periods from March through December 2026 inclusive, the amount of VAT eligible for refund is determined as up to 40% of the amount of deductible VAT exceeding the calculated VAT amount related to the supplies, but not more than 200,000 lei for each tax period for which a refund is requested. This measure aims to simplify and standardize the VAT refund procedure by establishing a clear, fixed, and predictable limit applicable to eligible agricultural producers under the Refund Program. As noted by the State Tax Service, applications for VAT refunds under the Law on the VAT Refund Program for Agricultural Producers, submitted for tax periods up to and including February 2026, must be considered in light of the provisions of the Ministry of Agriculture’s order approving the Regulations on VAT Refunds for Agricultural Producers. A request for a VAT refund can be submitted by sending an electronically signed application via email to: mail@sfs.md. The updated application form can be downloaded from the State Tax Service portal, under the “Forms” section – “Legal Entities” – “Value Added Tax.” The application may be submitted after filing the VAT return for the tax periods covered by the VAT refund program. Eligible participants in the VAT refund program are enterprises operating in the agricultural sector that are registered as VAT payers and record VAT amounts for deduction in the subsequent tax period. The VAT refund is processed within 25 business days from the date of application submission. // 15.05.2026 – InfoMarket.
