VAT refund for agricultural producers simplified with a fixed ceiling
The authorities have simplified the VAT refund process for agricultural producers by setting a fixed monthly limit of 200,000 lei per request. These changes are outlined in an order from the Ministry of Finance, which was published in the Official Gazette on Friday, May 15.
The State Tax Service (SFS) has announced a change in the way VAT reimbursements are calculated for agricultural producers. This new measure will take effect for fiscal periods from March to December 2026.
The SFS representatives stated, “The mechanism for determining VAT amounts to be reimbursed has been modified by introducing a fixed ceiling for each month for which reimbursement is requested.”
The new system replaces the previous percentage calculation, which capped VAT reimbursement at 12% of the value of deliveries that qualified for a reduced VAT rate. Now, a simpler and more straightforward formula will be used.
Under the updated rules, the amount of VAT eligible for reimbursement will be set at 40% of the deductible VAT that exceeds the calculated VAT related to deliveries. However, this amount will not exceed 200,000 lei for each fiscal period.
The State Tax Service has explained that this amendment aims to simplify the reimbursement process and standardize the procedure by establishing a clear and predictable limit.
For periods up to February 2026, the old rules will continue to apply, and applications will be processed under the existing framework.
Refund applications can be submitted electronically to the State Tax Service after the VAT return is submitted, with reimbursement expected within 25 working days.
