- Starting February 14, 2025, the VAT rate for the HORECA sector will return to 8%.
- The 8% rate will apply to accommodation services, regardless of comfort category, in hotels, motels, tourist villas, bungalows, tourist pensions, agro-tourism pensions, campsites, holiday villages, or holiday camps.
- The 8% rate will also apply to food and beverages.
- Alcoholic products, prepared or unprepared, for human consumption, accompanied by related services that allow immediate consumption, are excluded.
- Economic agents are required to contact suppliers or technical support centers to program their cash registers and control equipment with the 8% VAT rate.
- Until the equipment is programmed, the recalculated VAT amount should be entered in the cash register and control equipment register or in the accounting documentation.
- Detailed information on these aspects can be found in the Generalized Database of Fiscal Practice on the SFS website, under questions 28.17.41 and 34.1.18.
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.
