Moldova’s Tax Service Clarifies Rules for Independent Traders After July 1
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The State Tax Service Clarified the Activities of Independent Merchants After July 1

The tax regime applicable to individuals engaged in independent commercial activities may be applied only by merchants registered with the State Tax Service before July 1, 2026, in accordance with the provisions of Article 69¹³( (3) of the Tax Code.
Tatiana Sichirliiscaia Reading time: 1 minute
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The State Tax Service is reminding the public of this. The agency reports that individuals who register by the deadline will be entered into the State Register of Legal Entities by the Public Services Agency, and they will be automatically assigned an identification number (IDNO) by July 10, 2026.

Once the state identification number has been assigned, the State Tax Service will send confirmation of their registration for tax purposes as independent entrepreneurs. Subsequently, they will be able to re-register their cash registers and control and measurement equipment based on the assigned IDNO.

At the same time, the State Tax Service reports that it is no longer accepting applications for registration as an independent entrepreneur, as the statutory deadline for registration expired on July 1, 2026.

Individuals wishing to engage in retail trade may register under one of the legally recognized organizational and legal forms, in accordance with the provisions of the Law “On Entrepreneurship and Enterprises.”

The State Tax Service clarifies that the procedure for terminating independent commercial activities in the retail sector remains unchanged and is carried out by submitting the appropriate application to the agency.


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