The value-added tax (VAT) compensation scheme in agriculture starts on July 1, 2026, marking an important step in the formalization and support of the agricultural sector in the country. This new scheme aims to ease the fiscal burden for farmers and promote the growth of legal transactions in the agricultural market.

According to data from the first quarter, the first effects of this policy have already begun to be felt. An increase in the number of formalized transactions is noted, as well as a greater inclusion of farmers equipped with a tax registration number NIPT in the economic scheme. These developments show a positive trend towards the formalization of the sector and increased financial transparency.

It is also estimated that around Lek 400 million represents the potential amount that is expected to be transferred to farmers' accounts through this scheme, bringing a direct impact on their income and the sustainability of agricultural production.

In this context, collectors and processors have a key role, who are legally obliged to issue tax invoices to farmers. This obligation serves not only as an administrative procedure, but also as a guarantee for the correct and transparent implementation of the VAT compensation scheme.

The implementation of this policy is expected to bring a more organized system in the agricultural sector, increasing trust between farmers and market operators, as well as strengthening the rural economy as a whole. Meanwhile, based on farmers' complaints, the Tax Administration announces that it will monitor agricultural collecting and processing entities to guarantee compliance with the obligation to issue tax invoices.

The Tax Administration will focus on verifying the real activity of these entities and on issuing tax invoices in order to formalize the market and reimburse farmers for the product of their work.