ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 13, 2023 No. 3

About approval of the Regulations on compensation of the VAT for agricultural producers

According to provisions of article 7 of the Law on the Program of compensation of the VAT for agricultural producers of 08.12.2022 No. 337 (The official monitor of the Republic of Moldova No. 413-425 of December 23 2022) I ORDER:

1. Approve Regulations on compensation of the VAT to agricultural producers, according to appendix to this order.

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of January 13, 2023 No. 3

Regulations on compensation of the VAT to agricultural producers

I. General provisions

1. The regulations on compensation of the VAT to agricultural producers (further in the text - the Provision) are applied in case of compensation of the VAT for tax periods (further in the text - the period of compensation of the VAT) since:

a) April, 2022 till June, 2023, inclusive;

b) July, 2023 till June, 2026 inclusive.

2. Compensation of the VAT, according to this Provision, does not limit the right to compensation of the VAT, according to provisions of the Section III of the Tax code and Regulations on compensation of the value added tax approved by the Order of the Government No. 93 of February 1, 2013.

II. Procedure for the request for compensation of VAT amounts

3. The subject of the taxation has the right to compensation of the VAT requested for the periods of compensation of the Regulations on compensation of the VAT to agricultural producers in case of observance of the following conditions:

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