PwC Moldova: Tax and Legal Alert no.8 - Approval of the Law on Meal Tickets

PwC Moldova: Tax and Legal Alert no.8 - Approval of the Law on Meal Tickets

• 25.10.2017

In brief

The Law on meal tickets has been approved to regulate the granting of meal tickets by employers, the status of meal tickets operators (vendors) and the relationships between meal tickets operators, employers and public food providers.

In detail

Meal tickets are an extra salary benefit granted to employees as meal allowances. The tickets may be issued on paper or in electronic format and used to purchase meals. 

The nominal deductible amount of a meal ticket is between MDL 35 and 45, and indexed annually based on consumer prices index increases. If the ticket value exceeds MDL 45, the difference is not deductible for tax purposes. Meal tickets are granted to
employees proportionally to the number of days actually worked within the respective month.Part-time employees may benefit from meal tickets granted only by the employer at their primary workplace.Employees may only use their meal tickets at public food providers, which have a services contract with the tickets operator.

Read more in English or Romanian

PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.