LAW OF THE REPUBLIC OF MOLDOVA

of July 10, 2025 No. 224

About introduction of amendments to the Law on coupons on food No. 166/2017

The Parliament adopts this organic law.

Art. I. - In the Law on coupons on food No. 166/2017 (Official monitor of the Republic of Moldova, 2017, Art. No. 364-370, 618), with subsequent changes, to make the following changes:

1. In article 2 "employer" after words of "the individual employment contract" to add concept with words ", the collective employment contract or regulations at the enterprise level,".

2. In Article 3:

add Article with parts (3-1) and (3-2) following of content:

"(3-1) V departure from part (3) application of both options of providing with food for workers who during calendar month work both in day, and in night shift is allowed.

(3-2) Coupon are valid for food within six months from the date of transfer of its nominal value into the payment instrument of the worker.";

in part (words "employers - private enterprises, organizations, the organizations" to replace 5) with the word "employers".

3. Part (Article 4 to state 2) in the following edition:

"(2) Employers can provide coupons on food with bigger nominal value, at the same time difference between it and the nominal value provided by part (1), is deductible for tax purposes on condition of observance of provisions of part (192) article 24 of the Tax Code No. 1163/1997.".

4. In Article 5:

only in the text in Russian in part (the word to "employee" to replace 2) with the word to "worker";

part (to state 4) in the following edition:

"(4) the Total cost of coupons on food transferred to the payment instrument of the worker shall be equal to the total quantity of the fulfilled hours for the last month divided into eight and increased by nominal value of the coupon provided to the worker. In case of night work the total cost of coupons on food transferred to the payment instrument shall be equal to the total quantity of the hours worked the worker in night shift within the last month, divided into seven and increased by nominal value of the coupon provided to the worker. Results are rounded according to mathematical rules to integer.".

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