Tax refunds will be granted to enterprises that import sets of industrial equipment, tractors and combines.

Tax refunds for enterprises that imported sets of production equipment and tractors and combines registered as fixed assets of agricultural and processing plants in 2025 will be granted within the first half of the following year, as prescribed by law.

Tax refund requests will be accepted after the end of the period for verifying financial statements, i.e. between May 1 and June 15, 2026. Therefore, enterprises should submit the documents specified below and contact the customs authorities within the specified period..