Partial refund of paid VAT no longer depends on the sustainability rating

According to the VAT Administration Department of the State Tax Committee, Presidential Decree No. PF-175 of 27 August 2026 provides that the partial refund of paid VAT is made regardless of the taxpayer's sustainability rating.

What has changed?

• A rating of AAA, A, B or lower no longer affects the refund amount.
• The current refund rate set for the relevant sector applies without reference to the rating.
• From 7 September 2026, businesses that previously could not apply because their rating was below "B" were given the opportunity to apply again.
• Applications for March–April 2026 were accepted, as an exception, until 25 September.

Which sectors does it cover?

The new procedure applies to the relevant businesses in:

1. catering;
2. tour operating;
3. hotels;
4. jewellery;
5. livestock and poultry farming;
6. content for children;
7. medical services.

For catering, the refund rate is set by Decree PF-100: 40% of the VAT paid, regardless of the share of non-cash revenue.

Example (prepared by the author): the "Lazzat" café had a rating below "B" and so could not apply for a partial VAT refund. Under the new procedure the café applies regardless of its rating, and the refund is made at the rate set for its sector.