In Moldova, the VAT rate for the HоReCa sector remains unchanged at 8% during the state of emergency in the energy sector - the State Tax Service
The State Tax Service announced this, noting that during the state of emergency declared by Parliament on March 24, the VAT rate applicable to the HоReCa sector (hotels, restaurants, and cafes) remains unchanged. Economic entities in the HоReCa sector will continue to apply the reduced VAT rate of 8% on goods and/or services provided within the framework of activities classified in Section I of the Classifier of Activities in the Moldovan Economy, in accordance with the provisions of Article 96, paragraph b) of the Tax Code. The STS noted that the application of the reduced VAT rate of 6% (introduced by Law No. 76/2021) was conditioned by the imposition of the state of emergency in accordance with Law No. 212/2004, which applies to exceptional situations such as a state of siege or martial law. In this case, the state of emergency was declared under another legal act—Act No. 248/2025 on Crisis Management—and therefore does not apply. The State Tax Administration will continue to monitor the proper application of tax legislation and will inform taxpayers of any relevant changes. // 26.03.2026 – InfoMarket.
