The State Fiscal Service informs about the entry into force of Law no. 212/2023 for the modification of some normative acts, through which changes were made to the VAT section that covers the HORECA field.
According to art. II point 22 of Law no. 212/2023, the VAT rate for the deliveries of goods/services carried out within the activity of businesses in the HORECA field, specified in art. 96 letter b), in the eighth and ninth indents, was reduced from 12% to 8%.
At the same time, by derogation, during the state of emergency, the deadline for applying the reduced VAT rate of 6% to food products and/or beverages, with the exception of alcoholic production, prepared or unprepared, for human consumption, accompanied by the related services that allow their immediate consumption, carried out within the activities that are attributed to section I of the Classifier of activities in the Economy of Moldova.
The reduced rate of VAT in the amount of 6% for the goods/services, performed within the activities, assigned to section I of the Classifier of activities in the economy of Moldova (HORECA) applies:on the entire territory of the country and during the state of emergency, provided that this state is declared by the Parliament in accordance with the provisions of Law no. 212/2004;throughout the country and during the public health emergency, provided that this state is declared by the Extraordinary National Public Health Commission in accordance with the provisions of Law no. 10/2009.
In the absence of a declaration of a state of emergency by the Parliament and/or a state of emergency in public health to the Extraordinary National Commission of Public Health, the goods/services, performed within the activities, assigned to section I of the Activities Classifier from the Moldovan economy (HORECA) will be subject to VAT at the rate of 8%, provided for in art. 96 letter b) indents 8 and 9 of the Fiscal Code.
Source: sfs.md
