The draft is registered in the Parliament as a legislative initiative. In its justification, the author emphasizes that the immediate application of sanctions for the absence of cash registers in the context of public disclosure of personal data constitutes a disproportionate infringement of privacy. Until the introduction of a mechanism to codify these data, the State is obliged to suspend coercive measures to prevent further violations of the fundamental rights of citizens.
Describing the current situation and challenges, including the applicable regulatory framework and its gaps, the deputy emphasizes that as a result of the non-adoption of Bill No. 211 of June 10, 2025, thousands of persons engaged in independent activities have been fined for not having cash register equipment, although the current regulatory framework obliges them to indicate their IDNP and residential address on the cash register receipt. This practice contradicts the provisions of the Constitution (Art. 28) and international norms on personal data protection.
Therefore, the objective of the project is to ensure compliance with the constitutional right to protect the privacy and personal data of citizens.
In particular, it is proposed to introduce a temporary moratorium on tax audits, application of administrative and tax sanctions against individuals engaged in independent entrepreneurial activities until the implementation of the mechanism of personal data protection by encoding identification information in tax receipts.
If the initiative is approved by the Parliament, the moratorium will be applied only to individuals carrying out independent entrepreneurial activity in accordance with the provisions of Article 5, paragraph 36¹ of the Tax Code; using cash register equipment connected to the “Electronic Sales Monitoring”.
At the same time, it is stipulated that the moratorium will not apply in cases where deliberate fraudulent actions of a criminal nature are detected.
It is proposed to supplement Article 5 of the TC with clause 28¹), according to which for freelancers the tax code may be a unique identifier assigned by the State Tax Service, different from the State Identification Number (SIN).
