The event is planned to have a negative impact on the state budget – 17.1 million euros in 2025, 19.1 million euros in 2026, 23.4 million euros in 2027 and 24 million euros in 2028.
Taking into account that the introduction of the reduced VAT rate is a departure from the general VAT system and that, when applying the reduced VAT rate of 12% to supplies of fresh fruits, berries and vegetables, one should strive to benefit end consumers, that is, by making these products more accessible to citizens, it is necessary to evaluate the effectiveness of the relevant norm, the FM explains in the annotation of the draft law.
Therefore, by the minutes of the meeting of the Cabinet of Ministers, the Ministry of Agriculture is instructed by June 1, 2028 to submit an informational report to the Cabinet of Ministers for review on the impact of the reduced VAT rate of 12% on the prices of fresh fruit, berries and vegetables deliveries to final consumers, including comparing the price of fresh fruit , for deliveries of berries and vegetables to final consumers at the regional level.
FM is currently also working on changes in other regulatory acts that will provide support to farmers. Among them, it is planned to preserve one of the support mechanisms – the sums received as state support for agriculture or European Union support for agriculture and rural development will not be taxed with personal income tax.
The exemption has been in effect since 2013, and its period of application has been regularly extended. The activity of the exemption is expected to be extended for another five years – until 2029, after which its effectiveness will be re-evaluated.
2024-10-09 01:48:54