Farmers who sell their agricultural products to collectors, processors, or certified agrotourism businesses must keep their invoices in order to benefit from the 10% compensation under the new VAT scheme.

The law approved by Parliament stipulates that the 10% VAT compensation for farmers will be calculated based on the value of invoices issued by the buyers of their agricultural products.

For farmers equipped with a tax identification number (NIPT), meaning those who are not registered as entities with the National Business Center, the law provides that the sales invoice or self-invoice is issued by the buyers of agricultural goods.

According to data from the Ministry of Finance, a total of 110,000 farmers have been issued with a NIPT from 2018 through September 2025.

This self-invoice, issued on behalf of the farmer by a processor, collector, or certified agrotourism business, will serve as the basis for calculating the compensation, which represents 10% of its value. The compensation aims to partially cover the VAT that farmers have paid on agricultural inputs such as chemical fertilizers, seeds, and seedlings.

For example, if a farmer with a NIPT sells agricultural products worth 100,000 lekë and the collector or processor issues the corresponding self-invoice for this sale, the farmer will receive a compensation of 10%, or 10,000 lekë.

Meanwhile, applications for compensation will be submitted twice a year, for the periods January–June and July–December.