With reference to the information appearing in the public space related to the implementation process of the VAT refund program for agricultural producers, we communicate the following.
The eligibility conditions for those who want to apply to the Program are established in art. 2 of Law no. 337/2022 regarding the VAT refund program for agricultural producers.
For the purposes of this law, the following companies are considered eligible for the VAT Refund Program:
- for which no less than 95% of the activity carried out during 2022 represents one or more of the activities stipulated in groups 01.1–01.6 of the Classifier of activities in the economy of Moldova, approved by Order no. 28/2019 of the National Bureau of Statistics;
- which suffered losses as a result of the embargo imposed by the Russian Federation on the import of vegetable production from the Republic of Moldova. In this case, the proof of ownership or use of the perennial plantation and the certificate regarding the agricultural crop and its fruiting, issued by the local public administration authority, must be presented.
The regulation on VAT reimbursement for agricultural producers exactly transposes the provisions of the law mentioned above.
As of February 8, 2023, 99 unique applications were submitted, of which 9 were withdrawn for corrections. Another 89 requests are in the process of being worked on.
There is only one case of refusal to grant the VAT refund on the grounds that the applicant did not register the amount of VAT intended for deduction in the subsequent period for the fiscal period December 2021, condition provided for in point 7 subsection. 1) from the Regulation on VAT reimbursement for agricultural producers.
The examination of all requests takes place in strict compliance with the terms established in art. 5 para. (3) from Law no. 337/2022.
The first application was submitted on January 20, 2023, and the deadline for execution according to the Law is on February 23.
We specify that only 8 of the requests received were submitted within the Fiscal Service Departments of the SFS. The rest of the applications were submitted electronically to the e-mail address of the State Fiscal Service ( [email protected] ).
We reiterate that the subdivisions of the State Fiscal Service receive and examine applications submitted by agricultural producers, based on the eligibility criteria established by Law no. 337/2022.
In the event of the SFS employee’s refusal to accept the request or any other deficiencies, we respectfully request that the tax authority be notified at the email address: [email protected] with a brief description of the case, in order to examine it and take the necessary actions. To date, the State Fiscal Service has not received any petition in this regard.
Source: sfs.md
