The State Tax Service informs that, starting with October 1, 2021, during the state of emergency in public health declared by the Extraordinary National Commission of Public Health throughout the country, the VAT rate for the HORECA sector is set at 6%.
Thus, in the context of the changes operated in the fiscal legislation, the State Fiscal Service updated the Generalized Base of fiscal practice in the Value Added Tax department . VAT rates , which can be accessed here .
We specify that the Extraordinary National Commission for Public Health by Decision no. 61 of September 9, 2021 said during September 10-October 30, 2021 state of emergency in health public on the whole territory of Moldova.
Source: sfs.md