According to the decision, cotton raw materials from the harvest of 2023 will be received by cotton-textile clusters through a fully electronic scale.

In addition, it is allowed to pay and account for VAT until the final settlement period for cotton raw materials.

Until April 1, 2026, calculations between cotton-textile clusters and agricultural enterprises (farms) and accounting for VAT will be carried out in the following order:

•  if the cotton-textile clusters do not make the final calculations for the cotton harvest in due time, the agricultural enterprises (farms) considered as VAT payers are given the right to pay the tax debt in installments equal to the period of 3 months;
•  it is allowed to take into account the amount of VAT specified in the electronic invoice for the cotton harvest received by cotton-textile clusters by agricultural enterprises (farms) after paying the VAT to the budget.

An automated program for VAT installments and accounting will be launched.

By September 5, 2023, the information system will be launched, which will generate data related to the collection of raw cotton in regions and clusters, and will be integrated into the Agroplatform information system from September 15, 2023.