During the state of emergency and the state of emergency in public health, by derogation from the provisions of the Fiscal Code:
- to foodstuffs and beverages, except for alcoholic products, prepared or unprepared, for human consumption, accompanied by related services enabling their immediate consumption, carried out in the activities assigned to the section I of the Classifier of activities in the economy of Moldovan;
- to accommodation services, regardless of comfort category, in the hotel, hotel-apartment, motel, tourist villa, bungalow, tourist pension, agritourism pension, camping, holiday village, or holiday camp, which are assigned to the section I of the Classifier of activities in the economy of Moldova a reduced VAT rate of 6% has been set.
The State Fiscal Service updated the Generalized Base of Fiscal Practice in the Value Added Tax. VAT rates compartment, which can be accessed at the following link.
Recommendation: Given that the application of the reduced VAT rate of 6% to specific products and services depends on the state of emergency or state of emergency in public health, we recommend regular monitoring of the evolution of the epidemiological situation and official decisions taken in this regard.