of December 8, 2022 No. 337
About the Program of compensation of the VAT for agricultural producers
The Parliament adopts this organic law.
For the purpose of support of agricultural producers to found the Program of compensation of the value added tax for agricultural producers (further - the Program of compensation of the VAT).
For the purpose of this law the companies are considered as the companies having the participation right in the Program of compensation of the VAT:
a) for which at least 70 percent of the activities performed for 2022 – in case of the request for compensation of the VAT for the period, stipulated in Item and) Articles 6, or for 2023-2025 – in case of the request for compensation of the VAT for the period, stipulated in Item b) Articles 6, represent one or more types of activity provided in groups 01.1–01.6 Qualifiers of types of economic activity of Moldova, the National bureau of statistics approved by the Order No. 28/2019;
b) which suffered losses as a result of the embargo established by the Russian Federation for import of products of plant origin from the Republic of Moldova. The evidence of possession on the property rights or uses of long-term plantings and the certificate on crop and its introduction in the fructification issued by body of local public authority is in that case produced.
Subjects of the Program of compensation of the VAT are the companies performing activities in the field of agricultural industry, registered as taxpayers on value added (further - the VAT) and the registered VAT amounts which are deductible in subsequent tax period.
(1) Subjects of the Program of compensation VATes have the right to compensation of the VAT amount which is deductible in subsequent tax period according to provisions of this law.
(2) the Compensation amount of the VAT is the smallest of following:
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