The import and sale of organomineral fertilizers will be exempt from VAT
The import and sale of organomineral fertilizers will be exempt from VAT

The use of fertilizers plays a crucial role in the dynamic development of agriculture and in increasing productivity. Under the current legislation, only the import and sale of mineral fertilizers are exempt from VAT.
In order to improve access to fertilizers for agricultural producers, strengthen the supply of environmentally friendly agricultural products to the population, and promote the processing of raw materials that are otherwise discarded into the environment as waste, it is envisaged to exempt the import and sale of organomineral fertilizers from VAT. Accordingly, starting from 2026, in addition to mineral fertilizers, the import and sale of organic and organic-mineral fertilizers will not be subject to VAT.
As a result of these changes, agricultural producers’ costs are expected to decrease, which in turn will have an impact on final consumer prices. At the same time, access to environmentally friendly and high-quality agricultural products will improve, and the development and sustainability of the sector will be strengthened.

The use of fertilizers plays a crucial role in the dynamic development of agriculture and in increasing productivity. Under the current legislation, only the import and sale of mineral fertilizers are exempt from VAT.
In order to improve access to fertilizers for agricultural producers, strengthen the supply of environmentally friendly agricultural products to the population, and promote the processing of raw materials that are otherwise discarded into the environment as waste, it is envisaged to exempt the import and sale of organomineral fertilizers from VAT. Accordingly, starting from 2026, in addition to mineral fertilizers, the import and sale of organic and organic-mineral fertilizers will not be subject to VAT.
As a result of these changes, agricultural producers’ costs are expected to decrease, which in turn will have an impact on final consumer prices. At the same time, access to environmentally friendly and high-quality agricultural products will improve, and the development and sustainability of the sector will be strengthened.


