Moldova plans to increase the reduced value-added tax (VAT) rate for HoReCa services and certain agricultural products from 8% to 12% starting in 2027, according to the fiscal policy approved by the Government.
At the same time, the authorities propose reduced VAT rates for certain food products and natural gas supplied to households.
Finance Minister Victoria Belous said the 8% VAT rate would be maintained for bread, milk, certain domestically produced fresh vegetables and fruit, eggs and poultry meat.
A 12% VAT rate is proposed for products from the livestock, crop and horticultural sectors, as well as for certain fresh fruits.
The VAT rate for HoReCa services will also increase from 8% to 12%. Belous said that although this represents an increase, the 12% rate would remain preferential compared with the standard VAT rate.
Starting April 1, 2027, the Government also proposes introducing an 8% VAT rate for natural gas supplied to households, for consumption of up to 150 cubic meters per month at each consumption point.
At the same time, the VAT exemption with the right to deduction will be maintained for electricity consumption of up to 100 kW at each consumption point, according to the Finance Minister’s presentation.
The proposed changes are part of Moldova’s fiscal policy for 2027.