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"
- STS Releases Error List to Prevent Incomplete VAT Return Submissions
- STS Clarifies VAT Liability Timing for Non-Residential Property Sales Paid in Instalments
- Moldova Exempts VAT on Photovoltaic Park Construction Services for Foreign Clients
- Moldova Proposes VAT Declaration Update for Energy Purchases, Effective January 2026
- Moldova Aligns VAT Rules for Electricity and Gas with EU Directive
