Government proposes 8% VAT only for wheat, maize and sunflower, 12% for barley and rapeseed

The Government supports keeping the reduced 8% VAT rate only for wheat, maize and sunflower, until 1 January 2028. Barley, rapeseed and most other farm products would be taxed at 12%. The position is set out in the Government’s opinion on amendments to the draft law simplifying tax and customs legislation.

For wheat, maize and sunflower deals between VAT payers, a reverse charge is proposed: the supplier issues an invoice without VAT and the buyer calculates the tax. The Government rejected an amendment requiring full, mandatory refunds of VAT accumulated over at least three years and shorter refund deadlines. Instead, it promises to amend the VAT refund regulation (Government Decision No. 93/2013) for amounts documented electronically.

The Government justifies the move to 12% by the need to separate basic food goods from other products. The law has not yet been finally adopted.

What it means for you

• Producers and traders of barley, rapeseed and other crops should also price their contracts for a 12% rate.
• Buyers of wheat, maize and sunflower will calculate VAT under reverse charge — invoicing and accounting need to adapt.
• VAT accumulated in past years will not be refunded automatically; check what you can recover.

Source: Bani.md, 13.10.2026