Logos Press already reported that to start working in the new status, it will be enough to submit a notification and an application under personal responsibility. There is a flat tax of 15% of the annual income, provided that the amount of receipts does not exceed 1.2 million lei. This tax includes several obligatory payments at once: income tax, contributions to the Social and Compulsory Health Insurance Funds, as well as local taxes. This means that a self-employed person who formalizes himself under this model is actually exempt from all other tax and administrative obligations.
The new model of operating without creating a firm is not unique. A similar approach has long been successfully applied in other countries.
For example, in Georgia there is a special status of microentrepreneur, which allows citizens with an income of up to 500,000 GEL (approximately 8,000 euros per month) to pay only 1% of turnover, without the obligation to keep accounting records. This system has helped legalize thousands of people, especially in IT, design and tutoring.
Ukraine has a simplified taxation system for individual entrepreneurs, where the tax rate is 5% and registration takes no more than one day. Thanks to this, according to Gosstat, more than 1.9 million PEFs were registered in the country as of 2023 – a significant part of them work as freelancers.
Estonia, which is considered a pioneer of the digital state, has an individual entrepreneurial activity regime. There, an individual can register online in 15 minutes and pay taxes at a rate of about 20% of profits. At the same time, the state provides access to digital services: from accounting to paying taxes in one click.
In Poland, a form of self-employment (self-employment) is widely used, especially in IT and consulting. A citizen enters into a B2B contract, keeps a simplified book of income and expenses and pays fixed social contributions plus income tax. Despite mandatory reporting, the form is popular due to its low bureaucracy.
Thus, the Moldovan initiative fits into the current trends in the development of flexible employment. Moreover, the conditions proposed by the legislators make this model one of the most accessible and liberal in the region.
But along with the growth potential, there are also risks. First, the threshold of 1.2 million lei may become a limitation for those who develop quickly and attract more clients. Secondly, without thoughtful monitoring, the system may be misused: companies may “split” employees into separate persons in order to avoid taxes.
Successful implementation of the reform will require the creation of a digital platform with online registration, automatic tax calculation and consulting support. An information campaign is also needed – many citizens simply do not know how they can legally work without a company.
But in the end, this initiative is an important step towards modernizing the Moldovan economy. It stimulates the growth of self-employment, supports small labor and opens opportunities for tens of thousands of people. If the government ensures competent implementation, transparency and control, this model can not only reduce informal employment, but also become the basis for a sustainable digital economy in the country.
