Ministry of Agriculture and Rural Development reminded all dealers (importers, transformers and producers) operating in the field of livestock and poultry feed that, pursuant to Executive Decree No. 21-120 dated March 29, 2021 regarding the modalities of exemption from the value-added tax for the sale of barley and corn, as well as materials and products destined to feed livestock and poultry, all sales of barley and corn, as well as raw materials used in the livestock and poultry feed industry, are officially exempted from the value-added tax as follows:
For importers of raw materials (corn, barley, etc.), benefiting from the exemption from value-added tax is linked to the importer submitting to the regionally competent tax authorities the book of specifications delivered by the regionally competent agricultural departments, according to which he is delivered after examining the documents, the fee exemption certificate on the added value.
As for the sale of barley and corn, as well as the raw materials that are included in the production of locally manufactured livestock and poultry feed, benefiting from the exemption from the value-added tax is linked to the subscription of the producer, transformer or collector, as the case may be, a commitment that includes directing local materials and products in favor of agricultural cooperatives or directly to the breeders for the purpose of feeding their livestock.
These incentive measures aim to reduce the burden of production costs for livestock and poultry breeders and thus ensure the stability of market prices for these two branches.
