Moldova’s START Tax Regime for Individual Entrepreneurs Opens for Consultation

The draft START tax regime has been put forward for consultation

The process of drafting and promoting the bill on the introduction in Moldova of a new special tax regime for sole traders, known as START, is continuing.

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The draft has been put forward by the Ministry of Economic Development and Digitalisation for public consultation.

The document provides for amendments to eight regulatory acts, including the Tax Code, the Act on Accounting and Financial Reporting No. 287/2017, the Act on Domestic Trade No. 231/2010, and others.

As previously reported by Logos Press, the new scheme will apply immediately upon submission of a notification to the State Tax Service, without the need to obtain permits or undergo relevant inspections. It is intended for sole traders who are not VAT payers and who are engaged in the preparation of home-made food products, provided they comply with all hygiene and safety requirements. The list of such requirements will be approved by the government.

START sole traders will be required to use cash register equipment connected to an automated sales monitoring information system, as well as to open accounts with payment service providers. The State Tax Service will calculate taxes on the basis of this data.

However, they will not be able to deduct expenses incurred in the course of their business activities; at the same time, they will be exempt from the obligation to keep accounts and submit tax and statistical returns, as well as from paying the local infrastructure development levy.

Anyone interested in promoting this initiative may submit their proposals by 18 November 2026.

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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