On 21 May 2021, Moldova published Law No. 76 of 23 April 2021 in the Official Gazette, which provides for the application of a 6% reduced VAT rate for services and food supplies by entities providing accommodation and restaurant services with effect from 21 June 2021. The reduced rate is in response to the impact of the COVID-19 pandemic and follows the application of a 12% reduced VAT rate fo…