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Moldova emergency hospitality VAT cut till Feb 2024

VAT rate on restaurant and cafe services cut to 6% till Feb 2025

The Moldovan State Tax Service has confirmed that VAT for hospitality services will be cut from 9% to the reduced VAT rate of 6% end on 13 February 2025.

The reduced rate, first introduced in 2022, has been rolled over six times.

Reduced rate first introduced in June 2021

Moldova first cut Value Added Tax rate on hotel, restaurant and café services in June 2021. I was extended for the first time until 15 January 2022, then 24 April .

The change applies to qualified hotels, restaurants and catering services. This will likely exclude alcohol services. The reduction applies for the period of the state of emergency related to the COVID-19 pandemic.

Many countries have applied similar sectorial tax breaks during the coronavirus pandemic. Countries include: Germany; Austria; Belgium; Ireland and the UK. Most of these countries have since rolled over cuts from 2020 into 2022 as lockdowns have been extended.

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2025 Europe VAT registration and Intrastat thresholds
early 2025 EU ViDA: end of e-invoicing derogation requirement
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT registration threshold special scheme for SME's
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Germany Business must accept structure e-invoices
1 Jan 2025 Italy Withdrawal 3% Digital Services Tax threshold
1 Jan 2025 Germany Art sales moves to reduced 7% VAT rate
1 Jan 2025 Netherlands VAT rise agricultural goods
1 Jan 2025 Switzerland Marketplace deemed supplier obligations
1 Jan 2025 Switzerland Place of supply travel and event services
1 Jan 2025 Switzerland Various VAT changes
1 Jan 2025 Switzerland VAT-free consignment threshold halved to CHF 150
1 Jan 2025 Norway SAF-T v1.3 launched
1 Jan 2025 Sweden VAT registration threshold rise
1 Jan 2025 Ireland VAT registration threshold increase
1 Jan 2025 Belgium VAT return rule changes
1 Jan 2025 Spain Food VAT rise to 4%
1 Jan 2025 UK VAT exemption on private education removed
1 Jan 2025 Finland Reduced VAT rate changes
1 Jan 2025 Finland VAT registration threshold rise
1 Jan 2025 Denmark Extension of digital SAF-T mandate
1 Jan 2025 Greece Potential e-invoice mandate
1 Jan 2025 Greece Domestic VAT reverse charge B2B construction
1 Jan 2025 Portugal Introduction of VAT Groups
1 Jan 2025 Portugal Food VAT rate cut ends
1 Jan 2025 Poland Reduced VAT rate changes
1 Jan 2025 Hungary Retails sales tax extended to platforms
1 Jan 2025 Czech Increase in VAT registration threshold
1 Jan 2025 Slovakia 3% VAT rise
1 Jan 2025 Slovenia VAT registration increase
1 Jan 2025 Latvia B2G e-invoicing
1 Jan 2025 Lithuania Rise in VAT registration threshold
1 Jan 2025 Estonia Accommodation & press VAT increase
1 Jan 2025 Romania SAF-T extended to non-residents
1 Jan 2025 Romania Extension of e-invoicing to B2C
1 Jan 2025 Romania Final wave of SAF-T taxpayers
1 Jan 2025 Bulgaria Intrastat threshold rises
1 Jan 2025 Bulgaria End catering VAT rate cut
1 Jan 2025 Bulgaria Stocks and fixed assets reporting
1 Jan 2025 Bulgaria Increase in VAT registration threshold
1 Jan 2025 Croatia VAT registration threshold rise
1 Jan 2025 Ukraine SAF-T for large taxpayers
1 Jan 2025 Montenegro New 15% VAT rate
1 Jan 2025 Turkey 1% e-commerce withholding tax
1 Jan 2025 Saudi Arabia 13th wave of e-invoicing
1 Jan 2025 Israel 1% VAT rate increase
1 Jan 2025 Israel Impose validation checks on e-invoices
1 Jan 2025 Guinea-Bissau Implementation of VAT
1 Jan 2025 Cote d'Ivoire Standardised e-invoicing phasing
1 Jan 2025 Tajikistan VAT cut to 13%
1 Jan 2025 Japan Consumption Tax on non-resident app stores
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
1 Jan 2025 Sri Lanka VAT on digital services
1 Jan 2025 Malaysia 2nd phase of e-invoices mandate
1 Jan 2025 New Zealand 3% Digital Services Tax
1 Jan 2025 US Alaska sales tax threshold change
1 Jan 2025 US Louisisian Sales tax on digital goods & services
1 Jan 2025 Paraguay Last wave of mandatory e-invoicing taxpayers
15 Jan 2025 Dominican Republic 2nd wave of mandatory e-invoicing
1 Feb 2025 Saudi Arabia 14th wave of e-invoicing mandate
1 Feb 2025 Malaysia Mandatory e-invoicing grace period ends
16 Feb 2025 Moldova Ends hospitality VAT rate cut
1 Mar 2025 Bolivia Latest wave of e-invoicing mandate
1 Mar 2025 Saudi Arabia 15th wave of e-invoicing implementation
1 Apr 2025 Croatia Heating VAT returns to 25%
1 Apr 2025 Japan Digital services marketplace liabilities
1 Apr 2025 South Africa non-resident B2B digital services via reverse charge
1 Apr 2025 Saudi Arabia 16th wave of e-invoicing mandate
1 Apr 2025 Vietnam VAT on non-resident e-commerce
1 Apr 2025 Sri Lanka VAT on non-resident providers of digital services
1 Apr 2025 Canada Nova Scotia cuts HST 1%
1 May 2025 Ireland End of temporary VAT cut on energy
1 May 2025 Philippines VAT on non-resident digital service providers
1 May 2025 Uruguay Tourism VAT cut ends
1 Jun 2025 Finland Reduced VAT rate changes
30 Jun 2025 Canada First DST returns and payments due
1 Jul 2025 Belgium Dwellings works reduced VAT rate ends
1 Jul 2025 Estonia 2% VAT rise to 24%
1 Jul 2025 Estonia Customers may insist on supplier e-invoicing
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
1 Jul 2025 Vietnam 2% temporary VAT cut ends
1 Jul 2025 Vietnam Removal of low value VAT consignment relief
31 Jul 2025 Saudi Arabia 17th wave e-invoicing mandate
31 Aug 2025 Saudi Arabia 18th wave of e-invoicing mandate
1 Oct 2024 Thailand VAT rise to 10%
1 Oct 2025 US Washington DC sales tax rise
1 Nov 2025 Singapore E-invoicing rollout starts
2026
1 Jan 2026 EU DAC8 harmonised crypto asset reporting
1 Jan 2026 Belgium Peppol-based mandatory B2B e-invoices
1 Jan 2026 Netherlands Withdrawal of 9% VAT range of services
1 Jan 2026 Switzerland Potential VAT rise to 8.8%
1 Jan 2026? Spain Certified electronic invoicing requirements
1 Jan 2026 Portugal SAF-T Accounting becomes mandatory
1 Jan 2026 Portugal QES digital invoice mandate
1 Jan 2026 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2026 Slovenia VAT Groups introduced
1 Jan 2026 Latvia B2B e-invoices mandated
1 Jan 2026 Bulgaria Phased introduction of SAF-T
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 China Consolidated VAT Act
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 Brazil VAT on non-resident digital services
1 Jan 2026 Chile Digital marketplace and low-value consignment VAT
1 Jan 2026 India Potential B2C e-invoicing
15 Jan 2026 Dominican Republic 3rd wave of mandatory e-invoicing
1 Feb 2026 Poland 1st wave KSeF e-invoicing mandate
1 Apr 2026 Poland 2nd wave KSeF e-invoicing mandate
1 Jun 2026 Slovenia B2B e-invoicing mandate
1 July 2026 UAE Mandatory e-invoicing
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
1 Oct 2026 US Washington DC sales tax rise
2027
1 Jan 2027 EU ViDA: modification to e-commerce package
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027? Spain Potential mandatory B2B e-invoicing
1 Jan 2027 Slovakia B2B e-invoicing mandate
1 Jan 2027 Estonia Mandatory B2B e-invoicing
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jul 2027 EU Increased VAT rate setting freedoms
1 Sep 2027 France Phase 2 mandatory e-invoicing
2028
Jan 2028 Germany Small companies e-invoicing
Jan 2028 EU EU Customs reforms
Jan 2028? Spain 2nd wave e-invoicing mandate
1 Mar 2028 EU EU Customs Reforms
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS mandated for marketplaces
1 Jul 2028 EU Single VAT Registration in the EU - extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
2029
1 Jan 2029 Estonia Standard VAT rate returns to 22%
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
2032
1 Jul 2032 EU Digital VAT exemption certificate
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

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