VAT REIMBURSEMENT FOR FARMERS

As farmers that are included in the special status Value Added Tax (VAT):

• You are not obligated to submit your applications, because your product sales and services are not to be subject to VAT.

• You are entitled to a VAT reimbursement, for purchases of goods or services that you needed due to your rural activities. The reimbursed amount is 6% of the delivered agricultural production goods and the services you have provided to someone who is subject to VAT, the public sector, municipalities and other. The value of said products or services is calculated by the submitted receipts, given that the products and services can be accounted for by one’s rural holdings and assets. Failing to submit your application within the allocated period, will deprive farmers that are included in the special status VAT their right to reimbursement.