The State Tax Service (STS) clarifies the procedure for applying the VAT rate for HoReCa enterprises.
According to the press service of the STS, as of August 10, in accordance with the amendments made to the Tax Code, the standard VAT rate was reduced from 12% to 8% for food and/or beverages, except alcoholic beverages, prepared or not prepared for human consumption, together with accompanying services that allow their immediate consumption, provided within the framework of activities classified under Section I of the Classifier of Economic Activities of Moldova, as well as for accommodation services, regardless of comfort level, in a hotel, hotel-apartment, motel, tourist villa, bungalow, tourist boarding house, agritourist boarding house, camping, recreation center or summer camp. At the same time, as a derogation from this norm, a reduced VAT rate (6%) is established for HoReCa enterprises for the period of state of emergency declared in accordance with the Law on State of Emergency, Siege and Martial Law Regimes throughout the country by the Parliament and/or for the period of public health emergency declared in accordance with the Law on State Supervision of Public Health throughout the country by the National Public Health Emergency Commission. Let us remind that, after an extended public health emergency regime due to COVID-19, the Moldovan Parliament declared state of emergency on February 24, 2022, due to threats to national security emanating from the military situation in Ukraine. This regime has been extended for the past 1.5 years, including the extension of the state of emergency for another 60 days as of August 3. Accordingly, during this period, a reduced VAT rate of 6% is maintained in the HoReCa sector. However, after the abolition of the state of emergency, the standard rate of 8% will apply in this sector. // 28.08.2023 – InfoMarket
