Industry

Accounting for restaurants & hotels

A restaurant isn't run like a shop. Thin margins on perishable goods, many small daily transactions, staff coming and going, and a VAT rate that's changing in 2026 — all demand accounting built for hospitality. We keep the books, calculate taxes and salaries and file returns on time, so you can focus on the floor and the kitchen.

Moldova's HoReCa sector is going through tax changes. The VAT rate for public catering and accommodation is currently 8%, but the regime is under review in 2026, with a possible rise to 18%. We handle the bookkeeping, payroll and tax reporting and keep you informed of every change that affects your business.

What we handle and how

A VAT rate that's changing

Public catering and accommodation get a reduced VAT rate (currently 8%), while alcohol is taxed separately at the standard rate. The regime is under review in 2026, with a possible rise to 18% — any change affects your invoicing and reporting.

We apply the rate in force correctly in the books and in VAT returns, treat alcohol separately, and let you know in advance how each legislative change affects you.

Accounting

High volume of daily transactions

A restaurant generates dozens or hundreds of small transactions a day, in cash and by card. Recorded wrongly or late, they turn into incorrect returns and discrepancies that are hard to explain at an audit.

We record takings and expenses correctly, keep the books up to date and prepare tax returns on time, so there are no surprises at an audit.

Accounting

Kitchen losses and perishable stock

Waste, expired food and kitchen consumption must be documented. Without correct recording they become non-deductible, and inventories show shortfalls that are hard to explain.

We record losses and write-offs in the books, apply the natural-loss norms and make sure genuine losses are deductible. We help with this process on the accounting side.

Accounting

Seasonal staff and payroll

Summer terraces, holidays, staff coming and going — fixed-term hires and salaries change month to month, and badly drafted contracts get reclassified by the State Labour Inspectorate.

We draw up fixed-term contracts, calculate salaries and CNAS and CNAM contributions, and prepare payroll and monthly reports.

Payroll & HR

Frequently asked questions

What VAT rate applies to a restaurant in Moldova?

Public catering and accommodation get a reduced rate (currently 8%), while alcohol is taxed separately at the standard rate. The regime is under review in 2026, with a possible rise to 18% — we'll warn you in advance and update the books and returns.

How much does accounting for a restaurant or café cost?

It depends on transaction volume, the number of employees and the services you need. We'll give you a clear quote after a free consultation, with no hidden costs.

How do I switch from my current accountant to you?

We take over the books from your current accountant, check the balances and make sure the transition happens without data loss or filing delays. You don't lose a day.

How do I justify kitchen losses and waste?

Through write-off records and natural-loss norms. Documented correctly, these losses are recorded in the books as deductible and withstand a tax audit. We tell you which documents are needed.

How are tips recorded correctly?

Tips can come in both cash and by card, and the rules depend on how they're collected and shared among staff. Moldova has no simple, dedicated tax rule for tips, so the treatment is decided case by case. We help you reflect them correctly in payroll.

Hand your books to people who know your industry

Start with a free consultation and a dedicated account manager.