
The reduced VAT rate for the HoReCa sector (6%) will be applied until March 15 – the State Tax Service.
The State Tax Service (STS) announced this, noting that by the decision of the National Public Health Emergency Commission of November 13, the state of emergency in the public health was extended until March 15 throughout Moldova. The term for applying the reduced VAT rate of 6% on food and/or drinks, with the exception of alcoholic products, prepared or not prepared for human consumption, is also extended for the relevant period, along with related services that allow their immediate consumption, carried out within the framework of the activity, referred 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, tourist villa, bungalow, tourist boarding house, agro-tourist boarding house, camping, recreation center or in a summer camp, referred to section I of the Classifier of economic activities of Moldova. Let us recall that the reduced VAT rate in the HoReCa sector is valid only during the state of emergency in the public health. The standard VAT rate for the HoReCa sector in Moldova is 12%. // 17.01.2022 – InfoMarket