This rule will also apply if agricultural employers provide their employees with food stamps. The measure is aimed at adapting tax rules to current economic realities, the Ministry of Finance emphasizes.
Until now, this benefit has been the same for all employers. It was tied to the average wage in the economy, which made it more difficult for agrarians to use it. Now the limit for them has been reduced to 9 thousand lei, which will allow them to apply more actively the exemption provided by the state for business expenses.
By its decision, the cabinet expanded and clarified the application of tax exemptions granted to employers for the benefit of employees. In particular, the government approved, at the initiative of the Finance Ministry, the amendments to the Annex No. 1 to the government decision No. 693/2018.
The draft also prescribes clear procedures by which employers will be able to deduct expenses incurred for the purchase of vouchers for employees, as well as expenses for their vacations in rural resorts and tourist facilities in Moldova. The deduction will be made in compliance with the rules regarding supporting documents and the procedure for applying the benefit in case of exceeding the limit of expenses established by the legislation.
The measures are aimed at combating the payment of salaries in envelopes. They will contribute both to the welfare of workers and to the development of rural tourism. They will also contribute to the correct and uniform application of tax legislation.
Recall, the new provisions of the legislation on employee vouchers and rural tourism will apply from January 1, 2026. They were approved by Parliament in the summer before the end of its mandate.
