Exemption of tourism tax on the goods and services rendered by luxury, class 1 and class 2 restaurants indicated in Law no. 8/2021 – Operation of Hotel Establishments and Decree Law no. 16/96/M, of April 1st. The venues exempted from tourism tax are not required to submit an M/7. [1]
Reference:
1. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 16