For a long time, the freelance services market in the Republic of Moldova operated in a legislative "grey area." Professionals working with foreign clients faced a dilemma: using complex schemes for declaring personal income or remaining in the shadows, risking sanctions amidst international financial information exchange.
Effective January 1, 2026, Law No. 228/2025 came into force, introducing the concept of "Independent Activity" into the legal field for the service sector. This represents a fundamental shift for IT specialists, consultants, marketers, and other professionals.
Below is a detailed legal analysis of the new regime: tax rates, obligations, and hidden risks.
1. Legal Framework and Taxpayer Status
The new regime is regulated by Chapter 104 of the Tax Code of the Republic of Moldova. The legislator introduced the status of "Independent Entrepreneur" (Antreprenor Independent).
The key difference from the patent system or opening an LLC (SRL) lies in the simplified administration procedure. An individual gains the right to conduct economic activity without forming a legal entity by registering directly with the State Tax Service (SFS).
2. 15% Single Tax: Structure and Benefits
The main innovation of the law is the introduction of a single tax rate of 15% of turnover (revenue). This rate is consolidated and replaces the need for separate payments of various contributions.
The tax structure (15%) includes:
- Personal Income Tax;
- Mandatory State Social Insurance contributions (pension tenure is accounted for);
- Mandatory Health Insurance premiums (health policy is provided automatically).
For comparison: under the standard regime, an individual would be required to pay income tax, as well as separately purchase a medical policy and sign a contract with the National Social Insurance House (CNAS), creating a significant financial and administrative burden.
Important: Income declaration and tax calculation are performed automatically. The taxpayer is exempt from the need to hire an accountant or file complex tax returns.
3. Operational Requirements and Limitations
Despite the attractiveness of the fiscal policy, the law establishes clear boundaries for applying this regime:
- Income Limit: The regime is applicable for an annual turnover of up to 1.2 million MDL. If this threshold is exceeded, the taxpayer is obliged to transition to another legal form of organization (e.g., LLC/SRL).
- Fiscalization: The use of equipment for issuing fiscal receipts is mandatory. The use of digital solutions (e-Cassa) integrated with the electronic sales monitoring system is permitted.
- Non-cash Settlements: Transparency of receipts is ensured through bank transfers, which are automatically recorded by the tax service.
4. Legal Risks and Liability
As an attorney, I must draw attention to the legal status of the subject. An "Independent Entrepreneur" is not a limited liability entity.
Asset Liability:
An individual is liable for their obligations with all their personal assets. In the event of legal disputes with counterparties or the emergence of debts, foreclosure may be applied to personal assets (real estate, vehicles, accounts), with the exception of assets that cannot be foreclosed upon by law.
Summary and Recommendations
The introduction of the 15% single tax is a step towards "whitening" the professional services market. For most specialists, this is the safest and most economically justified way to legalize income given the tightening of banking compliance and tax control.
I recommend completing the registration procedure with the SFS in a timely manner to avoid penalties for illegal entrepreneurial activity and tax evasion.