The amendments have been made to the Regulation on the Issuance of Certificates of Income Earned in Moldova by Natural Persons – Citizens of the Republic of Moldova. Under the new rules, the document may be requested on presentation of an identity card or a personal identification card. Alongside the option to obtain it at any local tax office or via the ‘e-Cerere’ AIS, it is proposed to amend the regulations to include provision for its issuance via EVO.
The regulations also provide for the inclusion in the supporting document of periods during which the taxpayer carried out activities in accordance with previously applicable special tax regimes. In particular, those relating to the development of software programmes and the provision of passenger transport services by taxi.
Although income from business activities is not included in an individual’s income statement, an exception to this rule will be introduced from next year. The document will reflect the income received by self-employed individuals (freelancers).
The document, which will be issued upon request to self-employed individuals (freelancers) from 1 June 2026, will include the amount of income in accordance with data obtained from the State Tax Service’s information system. This information is specified in the single tax payment notices sent by the tax service to self-employed individuals.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
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