Moldova emergency hospitality VAT cut till Feb 2024

VAT rate on restaurant and cafe services cut to 6% till Feb 2025

The Moldovan State Tax Service has confirmed that VAT for hospitality services will be cut from 8% to the reduced VAT rate of 6% end on 13 February 2025.

The reduced rate, first introduced in 2022, has been rolled over six times. The 8% will apply to:

• Accommodation services
• Food and (non alcoholic) beverages

Reduced rate first introduced in June 2021

Moldova first cut Value Added Tax rate on hotel, restaurant and café services in June 2021. I was extended for the first time until 15 January 2022, then 24 April .

The change applies to qualified hotels, restaurants and catering services. This will likely exclude alcohol services. The reduction applies for the period of the state of emergency related to the COVID-19 pandemic.

Many countries have applied similar sectorial tax breaks during the coronavirus pandemic. Countries include: Germany; Austria; Belgium; Ireland and the UK. Most of these countries have since rolled over cuts from 2020 into 2022 as lockdowns have been extended.

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