In Moldova, the VAT rate in the HoReCa sector during the state of emergency from December 16, 2024 to February 13, 2025 will be 6% instead of 8%.
This was reported by the State Tax Service, recalling that by the decision of the parliament of December 12, from December 16, a state of emergency was introduced throughout Moldova for a period of 60 days due to the lack of energy resources. According to the provisions of Law No. 76/2021, during a state of emergency and/or a state of public health emergency throughout the country, by way of derogation from the provisions of Article 96 of the Tax Code, a VAT rate of 6% shall be established on food and/or beverages, with the exception of alcoholic beverages, whether or not prepared, for human consumption, together with the accompanying services that allow their immediate consumption, carried out within the framework of activities classified in Section I of the Classifier of Economic Activities of Moldova, as well as on accommodation services, regardless of the level of comfort, in a hotel, hotel-apartment, motel, tourist villa, bungalow, tourist boarding house, agrotourism boarding house, campsite, recreation center or summer camp classified in Section I of the Classifier of Economic Activities of Moldova. As noted by the State Tax Service, thus, in accordance with the above rule, for goods/services performed within the framework of activities classified in Section I of the Classifier of Activities in the Economy of Moldova (HoReCa) for the period from December 16, 2024 to February 13, 2025, a VAT rate of 6% will be applied instead of 8%. In this regard, economic agents are required to contact suppliers/technical assistance centers and program cash register equipment with a VAT rate of 6% for the specified services and goods. At the same time, in the period before programming cash register equipment with a VAT rate of 6%, when filling out the Register of Cash Register Equipment or in the accounting documentation, the recalculated VAT amount will be entered. // 16.12.2024 — InfoMarket.
