- Products sold through vending machines in Moldova are subject to the standard 20% VAT rate.
- Vending machine sales are classified as retail trade, not hotel or restaurant services, and do not qualify for the reduced 8% VAT rate.
- For large enterprises, accelerated depreciation in the first year is capped at 50% of the asset’s acquisition cost, allocated proportionally.
- Subsequent depreciation is calculated on the residual value using the straight-line method over the asset’s remaining useful life.
Source: kpmg.com
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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