The VAT plays a decisive role in the formation of national public budget of the Republic of Moldova. By 2013 its share in the structure of tax revenue is expected to be approximately 79 %. But the mechanism for collection and administration of VAT is not stable and balanced, and it is characterized by numerous shortcomings and aims exclusively at unilateral objectives – the autonomy removal of economic agents and ensuring some accounts receivables to the budget. Recent changes in the Fiscal Code have aggravated more the given situation. Therefore it should be developed a new more transparent and more efficient mechanism can take care not only of the budget needs, but also about the real possibilities of the farm. The problem can be solved by redistributing the fiscal obligations between producers and buyers with simultaneous recovery of VAT amounts listed in the budget account.