Moldova: The reduced VAT rate of 6% for the HoReCa sector will be applied until November 30 – the State Tax Service reported.
The State Tax Service (STS) reported this, noting that by the decision of the National Public Health Emergency Commission dated October 26, the state of emergency in public health throughout Moldova, previously announced by the Commission on September 19, was extended until November 30. Thus, for the period of the state of emergency, the period of application of the reduced VAT rate of 6% on food and / or drinks, with the exception of alcoholic beverages, prepared or unprepared, for human consumption is extended, along with related services allowing their immediate consumption, carried out in within the framework of activities related to Section I of the Classifier of Economic Activities of Moldova, as well as accommodation services, regardless of the level of comfort, in a hotel, hotel-apartment, motel, in a tourist villa, in a bungalow, in a tourist boarding house, agrotourist boarding house, camping, a recreation center or a summer camp, referred to Section I of the Classifier of Economic Activities of Moldova. The STS noted that the necessary explanations in the form of questions and answers regarding the tax regime applied to the VAT section for goods / services carried out within the framework of activities classified as Section I of the Classifier of Economic Activities of Moldova (HoReCa) can be found in the Tax Practice Generalized Base on the site of the STS. // 02.11.2021 – InfoMarket
