Effective December 31, 2023, an 8% VAT rate applies to the HORECA sector for accommodation services, food products, and beverages.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
Which specific services qualify for the 8% VAT rate?<\/strong><\/p>\n 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.<\/p>\n Are alcoholic beverages included in the reduced VAT rate?<\/strong><\/p>\n No, alcoholic products are specifically excluded from the 8% VAT rate, regardless of whether they are prepared or unprepared for immediate consumption.<\/p>\n What is the procedure if the cash register is not yet updated?<\/strong><\/p>\n 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.<\/p>\n","protected":false},"excerpt":{"rendered":" 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…<\/p>\n","protected":false},"author":0,"featured_media":91594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2855],"tags":[3196,3083],"thb-sponsors":[],"class_list":["post-115029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rep-md","tag-horeca-en","tag-republic-of-moldova"],"article_style_override":"on","post-style":"style2","post_via":"","post-top-image":"https:\/\/rhn.ro\/wp-content\/uploads\/2019\/11\/Republic-of-Moldova-relevant-picture.png","_links":{"self":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/115029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/comments?post=115029"}],"version-history":[{"count":0,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/115029\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media\/91594"}],"wp:attachment":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media?parent=115029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/categories?post=115029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/tags?post=115029"},{"taxonomy":"thb-sponsors","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/thb-sponsors?post=115029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}