Decision No. 249 of the Cabinet of Ministers “On goods subject to value added tax at a rate of zero (0) percent, applied to ensure the country's food security and stabilize market prices.”

The President of the Cabinet of Ministers, in order to ensure the country's food security and stabilize market prices for foodstuffs, decrees to establish a value added tax rate of zero (0) percent for the period from May 1, 2022 to December 31, 2024: (a) for taxable imports of grain imported into the national territory (1) by the subject only on condition of further delivery to the flour manufacturer and/or the State Material Reserves Fund under the Ministry of Emergency Situations; (2) by the flour manufacturer itself for further processing into flour or by the State Material Reserves Fund under the Ministry of Emergency Situations; (b) for taxable supplies of grain made to the flour manufacturer and/or the State Material Reserves Fund under the Ministry of Emergency Situations; and (c) for taxable supplies of flour, produced from domestic grain and/or from grain specified in this Decision.