VAT in Moldova’s HORECA Sector Returns to 8% on February 14, 2025

• 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.

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