Moldova’s HoReCa sector seeks 12% VAT rate for at least 3 years
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HoReCa is insisting that the VAT rate remain unchanged for at least three years

The Ministry of Finance is holding consultations with representatives of professional and business associations on fiscal and tax policy for 2027. This week, representatives of the HoReCa industry met with Finance Minister Viktoria Belous as part of one of these consultations.
Tatiana Sichirliiscaia Reading time: 1 minute
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Mihail Cociug

Mihail Cociug

According to a post on Facebook by one of the participants, Mihail Cociug of SRL Dina Cociug, the parties discussed key issues facing the industry.

If the proposal for a 12% VAT rate for the HoReCa sector becomes the final decision, businesses need it to remain in place for at least three years to ensure predictability, he notes.

According to the entrepreneur, the discussion also touched on legal, independent employment—specifically, expanding opportunities for waitstaff, bartenders, chefs, and event staff to work legally and be officially registered for tax purposes.

According to him, the discussion took place in the context of the interconnection between the HoReCa sector and tourism, since the development of the restaurant industry directly affects Moldova’s attractiveness as a tourist destination.

In this regard, the meeting participants discussed the tax burden on this sector through the lens of other countries’ experiences, including those of Romania, Bulgaria, Greece, and Spain.

Predictability in tax policy over the medium and long term—3 to 5 years—is particularly important for the HoReCa sector, emphasizes Mihail Cociug.

“This is a capital-intensive business that requires significant investment, and entrepreneurs need to understand the rules of the game in advance,” he wrote. “We expect a constructive stance and support from the government in creating conditions that will allow the HoReCa sector to grow, invest, and create new jobs.”


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