Recall, we are talking about a new fiscal instrument introduced by Law No. 187 of July 10, 2025.
According to the document, employers can offer employees vouchers for accommodation in tourist facilities in Moldova, but only in rural areas. The vouchers can be used to pay for accommodation and at least one other additional service provided by the facility.
The vouchers cannot be exchanged for money
The annual value of the vouchers can reach up to 50% of the average monthly salary in the economy – approximately 8,700 lei in 2026. They will be valid for one year from the date of issue and cannot be exchanged for money.
These amounts will not be subject to income tax, as well as social and health insurance contributions. The coupons can be issued by operators electronically or on paper in the form of a ticket or a card with a nominal value.
The coupons can be used only at locations within the network of an authorized operator, and employers will be able to provide them as a staff motivation tool. At the same time, the network may be expanded to include rural boarding houses. At the same time, they themselves can become an authorized operator if they wish.
For employers, vouchers are a tax-advantageous mechanism, as they are not taxed, while for the tourism sector it is an opportunity to increase the number of vacationers.
Tags: recreation vouchers, Ministry of Culture, employers, authorized operator.
