In Moldova, the government will provide the population with vaccines against COVID-19 free of charge and will provide tax incentives to employers who purchase vaccines and immunization services for their employees.
This is provided for by the draft Law on the establishment of certain measures to ensure the process of immunization of the population against COVID-19, which was approved by the Legal Commission of the Parliament on Law, Appointments and Immunity, recommending the document for consideration and adoption at the plenary session in order to provide the country's population as soon as possible with safe and effective free of charge vaccines against COVID-19. According to the bill, the government will receive a preemptive right to purchase all vaccines against COVID-19 imported to Moldova by business entities. It was agreed that after submitting an application for a permit to import vaccine against COVID-19, an economic entity must notify the Ministry of Health, Labor and Social Protection of its intention to import vaccines into the country, and the government, through this sectoral department, will negotiate with the economic agent the conditions for purchasing the vaccine against COVID-19, and the business entity cannot refuse to negotiate with the government or sell it the COVID-19 vaccine. After negotiations, the government can buy all or part of the batch of COVID-19 vaccine to be imported into the country, depending on the immunization needs of this vaccine in accordance with the National COVID-19 Immunization Plan. The bill will regulate COVID-19 vaccination services provided by private healthcare providers, as well as providing tax incentives for employers who purchase the vaccine and COVID-19 immunization services for their employees. Thus, during the entire period of the public health emergency, payments made by the employer for the purchase of vaccines against COVID-19 and vaccination services for workers are considered tax-free benefits provided to employers. These payments for the purchase of vaccines and vaccination services against COVID-19 are completely exempt from income tax at the employee and employer level. The corresponding exemption is granted, inter alia, in relation to social and health insurance contributions. In addition, employer deductions for COVID-19 vaccine and employee vaccination services are allowed, in accordance with government-mandated procedures, including identifying remedies and filing tax returns, to cover the entire period of a public health emergency.// 30.03.2021 — InfoMarket
