This norm is contained in Law No. 228 of July 10 amending certain regulations (concerning the independent economic activity of natural persons), also known as the “Freelancers Law”. The law was published on August 29 and will enter into force at the beginning of next year.
According to the changes, representatives of about 40 spheres of activity, will be able to operate as individual entrepreneurs with simplified registration and taxation. The list of these areas includes consulting in the field of information technology, architecture, public relations and communications, cleaning activities, photographic services, jewelry production, etc.
It will be possible to start such activities simply on the basis of a notification and application under the applicant’s own responsibility, which are submitted electronically with the completion of documents posted on the website of the Public Services Agency, using an electronic signature. As an exception, signing at the ASP office in the applicant’s place of residence or at the applicant’s office will also be allowed.
In addition to the simple procedure of registering the activity, the law also provides for a special tax regime – a single income tax of 15%, valid for annual turnover up to 1.2 million lei. It includes income tax, as well as contributions to the state social insurance budget and the mandatory health insurance fund.
It is also important to note that individual entrepreneurs will not keep accounting records and submit tax and statistical reports, as the State Tax Service will keep records of their activity. In this regard, the Tax Code is supplemented with a new Chapter 104, which will regulate the tax regime of individual entrepreneurs.
