e-Filing applications for VAT compensation for around 114 thousand farmers start today

2026-07-01 07:24:23, Ekonomi CNA

e-Filing applications for VAT compensation for around 114 thousand farmers start

Applications for VAT compensation for farmers begin today, through invoices issued by collectors, processors or certified agritourism.

In total, according to tax administration data, the number of farmers equipped with NIPT is 113,470.

After application, the VAT compensation measure for farmers will be calculated directly through the value of the invoices that the processor or collector has issued to the farmer, as the buyer of agricultural products.

The scheme for applying for VAT benefits to farmers will be similar to applications for compensation for children's education, after deducting expenses in DIVA.

According to a guide published by the tax administration, farmers equipped with NIPT must first identify themselves in e-Filing under the "New Issue" menu, by selecting the request "For farmers' reimbursement".

After logging into e-Filing, farmers must fill in the "Bank details" section with their bank account details and IBAN number.

After completing the request, the farmer will be shown the invoices for the period January-June in the system, which must be identified by the farmer.

After identifying the auto invoices, the system will automatically calculate the total amount of the auto invoices and the amount of the 10% compensation benefit.

The system also checks the deadline, invoices, and account before accepting it.

According to the tax authorities, the request will receive the status “In process”. The farmer will find the response to the request in the “Submitted” menu. At the request of the Tax Administration, additional documents may be attached according to the requested information.

We emphasize that in order to benefit from the compensation, the farmer must be provided with an identification number (NIPT) from the Tax Administration, without having the obligation to periodically declare VAT. The annual turnover must not exceed the minimum VAT registration limit.

In the country, farmers who sell their agricultural/livestock products do not automatically become subject to VAT (i.e. do not register for VAT) if their annual turnover is up to 10 million lek. If the turnover exceeds 10 million lek, the farmer must register as a VAT subject (regular taxpayer).

If the farmer is found to be VAT registered, his application will be blocked. The application will also be blocked in cases where the farmer does not select the invoices displayed in the system, does not provide bank account details with the IBAN number, if he is found to have a passive tax status or applies after the deadline.

The aim of this scheme is to reimburse the 10% VAT that farmers have paid on agricultural inputs, such as chemical fertilizers, seeds and seedlings, reducing production costs and promoting the formalization of transactions in the sector.

From 2019 to December 2021, VAT on agricultural inputs was zero. From January 1, 2022, after the approval of fiscal changes, the imposition of a 10% VAT on agricultural input prices came into effect.

However, the Dairy Farmers Association previously raised concerns that around 70% of milk sold to processors is produced without an invoice./ Monitor.al