Andrei Zhizdan
The provisions of the new regime for freelancers will be implemented from January 1, 2026, and the 15% flat tax will be calculated monthly by the State Tax Service. It will also send taxpayers notices of payment of the flat tax by the 10th day of the month following the reporting month.
According to the project, the single tax will be transferred to the treasury account and then distributed to other budgets. The local budget will receive 26.3% income tax on individual entrepreneurs engaged in the provision of services and 5% local fees. To the social insurance budget – 53.3%, to the health insurance funds – 15.4%.
It is also established that the single tax rate will be 15% if the annual income of an individual entrepreneur does not exceed 1.2 million lei. Otherwise, a single tax rate of 35% will be applied to the exceeding part of the income.
In addition, the draft specifies: if the annual amount allocated for MHI insurance premiums does not cover the fixed amount established for this category of payers, the difference will be paid by the independent entrepreneur on the basis of an additionally issued payment notice sent before January 25 of the year following the reporting year.
The draft also provides for the approval of the standard form “Application for adjustment of the amount of income reflected in the notification on payment of single tax from individual entrepreneurial activity” and the relevant provision on the procedure for its completion. Under the legislation, freelancers have the right to request correction of the amount of income reflected in a payment notification
“The proposed payment notification sample, designed for freelancers and individual entrepreneurs, seems to be quite simple and intuitive,” says Andrei Jizdan, director of the auditing company Jizdan & Partners LLC. – I would also add a line that would reflect information on the amount accumulated to cover contributions to mandatory health insurance funds. In my opinion, it is necessary for a freelancer to be able to monitor monthly how much money he still needs to reach the fixed amount of insurance (this year it is 12636 lei)”.
