Starting from January 1, 2026, a "zero" value-added tax (VAT) rate will be applied to the sale of products produced by agricultural producers (excluding cotton and grain).
This is stipulated in the Presidential Decree "On measures to introduce a simplified procedure for calculating value-added tax in the agricultural sector" (PF-153, dated 09.04.2025).
Also:
The list of agricultural products will be approved and published on official websites by the Ministry of Agriculture and the Tax Committee.
The amount of VAT paid on goods or services purchased for products included in the list will be refunded automatically within 3 days.
The Tax Committee will implement a system for analyzing electronic invoices in real-time based on risk level.
It is established that the share of high-risk invoices shall not exceed 10%, and the VAT amount will be accounted for only after full payment.
The Space Research and Technologies Agency will regularly provide information on crop areas on agricultural lands through the Space Gov Monitoring platform.
