The main purpose of the adoption of this Decree is to increase the official turnover in agriculture by at least 3 times in 2026-2027.

According to the document, from January 1, 2026:

A zero VAT rate is being introduced for the sale of agricultural products (with the exception of cotton and grain) grown by agricultural producers.;

The list of these agricultural products is approved by the Ministry of Agriculture and the Tax Committee and published on their official websites.;

There is a procedure for refunding (refunding) the amounts of VAT paid on goods (services) purchased for the cultivation of products included in the List.;

Refund (refund) VAT for agricultural producers (with the exception of cotton and grain) is carried out within three days in an automated manner;

A system of automated real-time analysis of electronic invoices, developed jointly with IMF experts, will be implemented depending on the degree of risk when calculating the amount of VAT along a single supply chain.

At the same time, for ESFS with a high degree of risk, it will be provided:

not exceeding their share of 10% of the total number of ESFS issued during the reporting period;

offset of VAT amounts after full payment to the budget by the seller (supplier) or the buyer (customer).