Effective December 31, 2023, an 8% VAT rate applies to the HORECA sector for accommodation services, food products, and beverages.
The reduced 8% rate will apply to accommodation services, regardless of the comfort category, in hotels, hotel-apartments, motels, tourist villas, bungalows, tourist pensions, agrotourism pensions, campsites, holiday villages, or holiday camps, as classified under Section I of the Classifier of Activities in the Moldovan Economy, as well as food and/or beverages. This excludes alcoholic products, prepared or unprepared, for human consumption, accompanied by related services for immediate consumption, carried out within activities assigned to Section I of the Classifier of Activities in the Moldovan Economy.
In this context, economic agents are required to contact suppliers/technical assistance centers and program cash and control equipment with the 8% VAT rate for the aforementioned services and goods.
Additionally, until the cash and control equipment is programmed with the 8% VAT rate, the recalculated VAT amount must be recorded when filling out the Cash Register/Fiscal Printer Registry or the Cash and Control Equipment Operations Registry.
Frequently Asked Questions
Which specific services qualify for the 8% VAT rate?
The 8% rate applies to all accommodation services regardless of comfort level and to food and beverage products served within Section I of the Classifier of Activities in the Moldovan Economy.
Are alcoholic beverages included in the reduced VAT rate?
No, alcoholic products are specifically excluded from the 8% VAT rate, regardless of whether they are prepared or unprepared for immediate consumption.
What is the procedure if the cash register is not yet updated?
Business owners must manually record the recalculated VAT amount in the Cash Register/Fiscal Printer Registry until the technical programming for the 8% rate is completed.