The ministry’s aim is to improve the existing regulatory framework governing the activities of individuals and to address its shortcomings. The new law will clarify the legal status of self-employed professionals and specify the list of activities falling under the new regime.
Plans also include adjustments to the taxation, social security and health insurance systems, as well as the creation of mechanisms to prevent abuse of the regime. There are also plans to simplify the procedures governing the commencement, suspension and cessation of activities, and to clearly regulate relations with beneficiaries and consumers.
Currently, a special tax regime is in force in Moldova for persons carrying out professional activities in the field of justice (lawyers, public notaries, bailiffs, mediators and others), as well as in the field of healthcare (doctors, dentists, pharmacists, etc., in the forms of organisation provided for by the Law on Health Care).
It should be noted that the initial draft tax policy for 2027, drawn up under the leadership of Finance Minister Adrian Gavrilita, proposed transferring these categories of taxpayers to the self-employed (freelancer) regime. However, when drafting the second version of the proposed tax changes, the drafters abandoned these provisions.
This story was translated with the assistance of artificial intelligence.
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