LAW OF THE REPUBLIC OF MOLDOVA

of April 23, 2021 No. 76

About the special taxation of the services performed within the activities referred to the Section I of the Qualifier of types of economic activity of Moldova

The parliament adopts this organic law.

Art. 1. - For the state of emergency declared according to provisions of the Law on the modes of emergency, obsidional and warlike situation No. 212/2004 in all territory of the country Parliament, and/or for state of emergency in the field of the public health declared according to provisions of the Law on the state supervision of public health No. 10/2009 in all territory of the country the National extraordinary commission on public health, in departure from provisions of article 96 of the Tax Code No. 1163/1997 on food and/or drinks, except for alcoholic products, prepared or unprepared, for consumption by the person, together with the accompanying services allowing their immediate consumption performed within the activities referred to the Section I of the Qualifier of types of economic activity of Moldova and also on services in placement irrespective of comfort level, in hotel, hotel apartment, motel, on tourist country house, in bungalow, tourist boarding house, agrotourist boarding house, camping, based on rest or in the summer camp, carried to the Section I of the Qualifier of types of economic activity of Moldova, the VAT rate in the amount of 6 percent is established.

Art. 2. - In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective since October 1, 2021.

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