Statistics presented by the State Tax Service, which notes that the range of taxpayers who choose the tax regime of self-employed individuals has expanded. As of June 1, 2025, the number of persons falling under this tax regime is 6,527.
Such a significant increase is due to the abolition of entrepreneurial licenses for the activities “retail trade in kiosks, on counters, in pavilions and from motor vehicles” from July 1, 2023. Former patent holders switched to the tax regime applicable to self-employed individuals, benefiting from the reimbursement of expenses for the purchase of cash registers and the establishment of a trade enterprise in the amount of 10,000 lei from the Organization for the Development of Entrepreneurship (ODA).
The income received by taxpayers of this category also shows an upward trend. Accordingly, income tax receipts from self-employed persons in the field of trade are also growing. Their amount for 2024 amounted to 20.8 million lei, which is 514.5% more than in 2022.
It should be reminded that another organizational form of entrepreneurial activity without formation of a legal entity – the so-called independent entrepreneurs – has been approved in Moldova. The Tax Code will be supplemented with a separate chapter, which will include tax rates and sales limits for them. The introduced single tax for this category of entrepreneurs is set at 15% of the taxable amount, if it does not exceed the value of the maximum volume of supplies, requiring registration as a VAT payer. Initially, the rate was planned at 12%.
