The reduced VAT rate for the HoReCa sector (6%) will be applied until January 15, 2022, - STS.
This was reported by the State Tax Service, noting that by the decision of the National Extraordinary Commission of Public Health on November 26, the state of emergency in the field of public health throughout Moldova was extended until January 15 next year. Thus, for the period of the state of emergency, the period of application of a reduced VAT rate of 6% on food and / or beverages, with the exception of alcoholic beverages, prepared or unprepared, for human consumption is extended, together with related services allowing their immediate consumption, carried out in within the framework of activities related to Section I of the Classifier of Economic Activities of Moldova, as well as accommodation services, regardless of the level of comfort, in a hotel, hotel-apartment, motel, in a tourist villa, in a bungalow, in a tourist boarding house, agritourism boarding house, camping, a recreation center or a summer camp, referred to section I of the Classifier of the types of economic activities of Moldova. Recall that the reduced VAT rate in the HoReCa sector is applied only during the period of emergency in the field of public health. The standard VAT rate is 12%.// 03.12.2021 — InfoMarket.
