of December 8, 2022 No. 337
About the Program of compensation of the VAT for agricultural producers
(In edition of the Laws of the Republic of Moldova of 08.06.2023 No. 140, 28.12.2023 No. 444, 21.03.2024 No. 61, 31.07.2024 No. 214, 10.04.2025 No. 73, 26.06.2025 No. 146, 10.07.2025 No. 187, 29.12.2025 No. 318, 26.03.2026 No. 41)
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 purposes of this law have the participation right in the Program of compensation of the VAT of the company for which at least 70 percent of the activities performed for 2025 represent one or more types of activity included in 01.1-01.6 Qualifiers of types of economic activity of Moldova in groups, approved by National bureau of statistics.
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 amounts which are deductible in subsequent tax period according to provisions of this law.
(2) the VAT amount which is subject to compensation constitutes 40 percent of the VAT amount which is deductible in subsequent tax period, registered in the last submitted declaration on the VAT and the Program of compensation of the VAT relating to the period, but no more than 12 percent of total cost of the deliveries performed on reduced VAT rate in tax periods for which compensation is requested.
(3) For tax period in which the VAT amount for compensation is confirmed the VAT amount which is subject to accounting for deduction for the previous tax period decreases by the VAT amount confirmed for compensation.
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