The State Fiscal Service informs that, by the Decision of the Extraordinary National Commission for Public Health (CNESP) no. previously by CNESP Decision no. 61 of September 9, 2021.
Thus, during the state of emergency, the period of application of the reduced VAT rate of 6% to food and / or beverages is extended, except for the production of alcohol, prepared or unprepared, for human consumption, accompanied by related services which to allow their immediate consumption, carried out within the activities assigned to section I of the Classifier of activities in the Economy of Moldova.
Also, the exception refers to the accommodation services, regardless of the comfort category, in the hotel, hotel-apartment, motel, tourist villa, bungalow, tourist pension, agritourism pension, camping, holiday village or holiday camp, which is assigned to section I of the Classifier of activities in the Economy of Moldova, provision established by Law no. 76/2021.
Please note that the relevant explanations in the form of questions and answers regarding the tax regime applicable to the VAT department, for goods / services performed in the activities, assigned to section I of the Classifier of activities in the economy of Moldova (HORECA), can be found in the Generalized Base of tax practice under no. 28.17.43 on the web page of the State Fiscal Service, which can be accessed here .
Source: sfs.md
Latest Posts in "Moldova"
- Moldova Considers Revising VAT Rate for HoReCa Sector, Changes Possible from 2027
- Moldova Raises VAT Registration Threshold to 1.7 Million Lei Effective March 1, 2026
- Moldova’s IT Sector Drives VAT Growth as New Tax Reforms Modernize Fiscal Policy
- Moldovan Government Rejects Faster VAT Refunds, Citing Financial Strain Concerns
- Romanian Citizenship Legal Consultancy Services Subject to VAT, Not Exempt, Says STS
