Deadline for imposing a cut quota of value added tax for HORECA extended in Moldova till 15 January 2022
Chisinau, 3 December /MOLDPRES/ - The State Fiscal Service (SFS) today informed that the deadline of imposing the quota of 6-per cent value added tax (VAT) for the HORECA sector is extended till 15 January 2022 inclusively. And this after the prolongation of the emergency state in the public health sector all over Moldova till this date, under the Decision No 65 of the National Extraordinary Public Health Commission (CNESP) from 26 November 2021.
According to SFS, the term for imposing the 6-per cent VAT is extended on food products and/or beverages, except for the alcoholic drinks, cooked or non-cooked, for human consumption, accompanied by the related services, due to allow their immediate consumption, carried out within the activities assigned at the section I of the Classifier of activities from Moldova’s Economy.
„The exception refers also 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 is assigned at the section I of the Classifier of activities from Moldova’s Economy, established under the law,’’ SFS added.
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