Term of imposing six-per cent value added tax share for HORECA sector extended till 15 March in Moldova

Chisinau, 14 January /MOLDPRES/ - The State Fiscal Service (SFS) informs that, under the Decision of the National Extraordinary Public Health Commission (CNESP) from 13 January, the emergency state in the public health sector is extended for all territory of Moldova till 15 March 2022 inclusively.     

Thus, during the emergency state, decision-makers extend the term of imposing the reduced six-per cent share of value added tax (VAT) on food products and/or drinks, except for alcoholic production, cooked or non-cooked, for human consumption, accompanied by the related services, which is to allow their immediate consumption, carried out within the activities assigned to the section I of the Classifier of activities from Moldova’s Economy.  

Also, the exception refers to the services of accommodation, no matter the comfort category, in hotel, hotel-apartment, motel, tourist villa, bungalow, tourist pension, agro-tourist pension, camping, vacation village or vacation camp, which are assigned to the section I of the Classifier of activities from Moldova’s Economy, a provision established through the Law No 76/2021.