The reduced VAT rate for the HoReCa sector during the health emergency is proposed to come into effect on October 1.
The corresponding bill in the parliament was registered by the MP Dumitru Alaiba. In particular, it was proposed that the Law on special taxation of services carried out within the framework of activities classified as Section I of the Classifier of Economic Activities of Moldova, previously adopted by the Parliament, enter into force on October 1. This law provides for the application of a reduced VAT rate (6%) during an emergency and / or an emergency in public health on food and / or beverages (excluding alcoholic beverages), prepared or not prepared, for human consumption, along with related services allowing their immediate consumption, carried out within the framework of activities classified as Section I of the Classifier of Economic Activities of Moldova, as well as for accommodation services, regardless of the level of comfort, in hotels, hotel apartments, motels, tourvillas, bungalows, tourist boarding houses, agritourism boarding houses, campsites, recreation centers or summer camps. This law was published on May 21 and, in accordance with the Law on Regulations, amendments to the Tax Code, the Customs Code and the Law on Customs Tariffs, to the laws on the enforcement of the Tax Code sections, as well as laws related to tax policy, must enter into effective after 6 months - from November 21. Given the difficult situation at the enterprises of the HoReCa sector, which were seriously affected by the restrictions imposed during the pandemic, it was proposed that the law start being applied in deviation from the norms of the legislation, with a fixed date. // 20.09.2021 - InfoMarket
