As a reminder, the list of authorized activities includes about 40 areas. These include: production of jewelry and musical instruments; software development and web portal activities; architecture and engineering consultancy; design, photography, performing and visual arts; cleaning, landscaping, landscaping services; organization of exhibitions, educational services, and social surveys.
As Logos Press previously reported, the main innovation is that freelancers do not keep accounting records and do not submit tax or statistical reports. Income accounting 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.
