Farmers who sell their agricultural products to collectors, processors or certified agritourism businesses must start collecting invoices in order to benefit from the 10% compensation from the new VAT scheme.
The draft law “On some amendments to Law No. 92/2014, 'On Value Added Tax in the Republic of Albania', as amended” approved by the Parliament stipulates that the 10% VAT compensation of farmers will be made on the value of the invoices issued by the buyer of their agricultural products. For farmers equipped with a tax NIPT, i.e. who are not registered subjects in the Central Tax Registry, the law provides that the sales invoice or invoice is issued by the buyers of agricultural goods.
In total, according to data from the Ministry of Finance, from 2018 to September 2025, 110 thousand farmers were equipped with tax NIPT.
This invoice issued to the farmer by the processor, collector, or a certified agritourism will serve as the basis for calculating the compensation, which represents 10% of its value and aims to partially cover the VAT that farmers have paid for agricultural inputs, such as chemical fertilizers, seeds, and seedlings.
For example, if a farmer equipped with a NIPT sells agricultural products worth 1,000 euros, and for this sale the collector or processor issues the relevant invoice, then the farmer will receive a compensation of 10%, i.e. 100 euros.
The request for compensation will be made twice a year, for the periods January-June and July-December.
Minister of Agriculture and Rural Development Andis Salla, during a meeting in Elbasan with farmers, called for the collection of invoices in order to obtain compensation.
"Farmers who sell their agricultural products to collectors, processors or agritourism will be compensated at the rate of 10% of the invoice value. This invoice will be issued by the buyer of their products."
"You collect these invoices, submit them to the tax office every 6 months, and the state returns 10% of the value of the invoices directly to your bank account," said Minister Salla.
It was also previously clarified by the tax authorities that it is expected that next year farmers will submit the request through the e-Albania platform and confirm online every invoice issued in their name. After verification, the compensation amount will be paid directly to the farmer's bank account within 30 days.
The beneficiaries of the scheme are farmers who are not subject to VAT and who do not charge VAT on the sale of their products, but who at the same time do not have the right to reimburse the VAT paid on purchases.
The scheme aims to compensate 10% of the VAT paid on agricultural inputs, but which will not be calculated directly on the farmer's purchases of chemical fertilizers, seedlings or seeds, but on the value of the invoices issued by the collector for the agricultural products that the farmer will sell to them. According to the VAT law, farmers equipped with a NIPT do not issue sales invoices if they sell their agricultural products to taxable persons, but it is the latter who issue the invoice for the farmer. /Monitor
