Question of the day

Provisions ninth indent of Article 96 (b) of the Fiscal Code, establish reduced VAT rateto foodstuffs and/or beverages, with the exception of alcoholic production, whether or not prepared, for human consumption accompanied by related services enabling their immediate consumption, carried out as part of the activities assigned to section I of the Classification of Activities in the Economy of Moldova, (Caem). As provided for in CAEMapproved by Order of the National Bureau of Statistics No 28 of 7.5.2019, accommodation and food activities reflected in Division 56 of Section I include food and drink serving activities, provision of full meals or drinks for immediate consumption, either in traditional restaurants or self-service restaurants, or in permanent or temporary stands with or without chairs.

The typology of commercial establishments shall be established in accordance with the nomenclature laid down in Annex 5 on Internal Trade Act, No. 231 of 23.9.2010.

According to Article 14 (1) of the Lawthe commercial activity is subject to the submission of the notice in the course of trade by the person registered in accordance with the law.

Trade shall begin from the date of issue of the notification of receipt by the local public administration authority, by means of the information resource in the field of trade.

General data required for notification under paragraph (6) (b) of the same Article referred to aboveis the name and code of the trading activity according to Annex 1 to the Law (four-digit level), indicating the marketing of alcoholic production, beer and/or tobacco products.

At the same time, Government Decision No 1209 of 8.11.2007 on the provision of catering serviceslays down the basic requirements and rules relating to the activity of all economic operators providing catering services in the territory of the Republic of Moldova, as well as the standard classification of catering establishments.

Thus, for goods/services carried out in the context of activities assigned to section I of the Classification of Activities in the Economy of Moldova (HORECA) will apply reduced VAT rate by the supplier, if accompanied by related services enabling their immediate consumption, provided that he is notified that he receives notification of the marketing of the goods/services in the context of the activities assigned to section I a Caemthe commercial establishment to which the classification of catering establishments and accommodation corresponds, referred to in Annex 5 to the Lawand the requirements approved by Government Decision No 1209 of 8.11.2007 on the provision of catering services.

Source: bizlaw.md