- The State Fiscal Service of Moldova has announced that due to an energy resource shortage, a state of emergency will be declared across Moldova starting December 16, 2024, for a period of 60 days
- During this state of emergency, a reduced VAT rate of 6% will be applied to food and non-alcoholic beverages, along with related services that allow immediate consumption, and accommodation services regardless of comfort level in various lodging facilities
- This VAT adjustment is applicable to activities classified under section I of the Moldovan Economic Activities Classifier, primarily affecting the HORECA sector
- The reduced VAT rate of 6% will be in effect from December 16, 2024, to February 13, 2025
- Businesses are required to adjust their cash registers and control systems to apply the new VAT rate of 6% for the specified goods and services
- Until the necessary adjustments to the cash registers and control systems are made, businesses must manually record the recalculated VAT amount in their equipment logs or accounting documentation
Source: sfs.md
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.