This clarification was made by the State Tax Service. It said that during the state of emergency declared by the Parliament on March 24, 2026 under Law No. 248/2025 on Crisis Management, the VAT rate applicable to the HoReCa sector does not change.
Economic entities in the HoReCa sector will continue to apply the reduced VAT rate of 8% on goods and/or services provided within the scope of activities included in Title I of the Classifier of Activities, in accordance with the provisions of Article 96, paragraph b) of the Tax Code.
The clarification of the STS was necessary because Moldova has already experienced a similar situation with the introduction of the PE in 2021. But at that time, the reduced VAT rate of 6%, established for the HoReCa sector, was due to the imposition of a state of emergency under Law no. 212/2004, which covers exceptional situations such as blockade or war.
“In this case, the state of emergency regime is established under another legal mechanism, Law No. 248/2025 on crisis management, so this regime does not apply,” the STS information emphasizes.
The agency warns that it “will continue to monitor the correct application of tax legislation and will inform taxpayers of any relevant changes”.
