The main innovation is that independent entrepreneurs (freelancers) registered with the State Services Agency do not keep accounting records and do not submit tax or statistical reports. Accounting of income and taxation will be based on the data of cash register equipment and current accounts. They will be subject to a flat tax rate of 15% on income up to 1,200,000 lei per year. The rate includes income tax, contributions to the state social fund, compulsory health insurance and local taxes. Income exceeding 1,200,000 lei is taxed at 35% on the exceeding part.
At the first stage, entrepreneurs will be able to operate under one economic activity code (EAC). The list of allowed activities includes about 40 areas. These include, for example, production of jewelry and musical instruments; software development and activity of web portals; architecture and engineering consultancy; design, photography, performing and visual arts; cleaning, landscaping, landscaping services; organization of exhibitions and educational services, sociological surveys, etc. The list of allowed activities includes the following.
It should be noted that the National Anti-Corruption Center in its review of the draft law pointed out the shortcomings “that could create risks of corruption in the implementation of the concept of an independent entrepreneur”. It was noted that there is an urgent need to clearly define the types of activities that are not allowed for this new format of entrepreneurship.
Experts also warned of potential abuses of the new regime. As Logos Press previously wrote, legal entities will be able to benefit from the services of freelancers up to 30% of their labor costs. In this context, experts warned of the risks of using the new regime as a loophole for tax optimization. In their opinion, it may lead to the fact that the employer will want to transfer the maximum possible part of employees to this form of activity.
The law on independent economic activity of individuals was developed by the past Cabinet of Ministers and adopted by Parliament in July this year. It comes into force on January 1, 2026.
