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LAW OF THE REPUBLIC OF MOLDOVA

of September 21, 2017 No. 166

About coupons on food

(as amended on 15-10-2025)

The Parliament adopts this organic law.

Chapter I General provisions

Article 1. Sphere of regulation

This law regulates procedure for release, provision, adoption of coupons on food and compensations of their cost, the status of operators, and also relations of operators, employers and trade companies / catering establishments.

Article 2. Basic concepts

For the purposes of this law the basic concepts used in it mean the following:

the coupon on food - the nominal value brought into the special bill given by the employer to workers which issue and accounting is performed by the operator of coupons on food. Access to the coupon to food issued according to this law is performed by the receiver by means of the payment instruments provided in Item 40-1) of article 5 of the Tax Code No. 1163/1997, with use of which payments, including online, for the purpose of acquisition of food in the trade companies / catering establishments which signed the service provision agreement with the operator are made;

the operator - the legal entity who has the license for activities for turnover of coupons for food, including release and compensation of their cost;

the employer - physical person or legal entity of public or private law which hires workers on the basis of the individual employment contract, the collective employment contract or regulations at the enterprise level and signs with the operator the service provision agreement according to this law;

the trade company / catering establishment - the legal entity or the physical person performing business activity who renders services of public catering and/or realizes food, signed with the operator the service provision agreement according to this law;

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