Freelancers are guaranteed the same right to social benefits and protection as other categories of insured, Logos Press reported.

The law on freelancers came into force on January 1, 2026. But so far, judging by the posts of representatives of the new sector appearing online, the registration procedure has not become routine. And the next steps that a freelancer must take to start an activity continue to raise questions.

The provisions of the new tax regime for freelancers, effective January 1, 2026, are already drawing criticism due to the high flat tax rate of 15%,” Logos Press reported.

A new digital service for the registration of independent entrepreneurs in the State Register of Legal Entities has been launched by the State Services Agency, Logos Press reports.

From January 1, 2026, a new form of activity – independent entrepreneur – will be officially launched in Moldova, – reports Logos Press.

On Wednesday, December 10, the government approved the draft, which was registered in the Parliament as a legislative initiative by a group of deputies from the ruling party PAS. It proposes amendments to the Tax and Customs Codes, as well as ten other legislative acts related to the tax sphere. Among the authors are the chairman of the parliamentary commission on economy, budget and finance, Radu Marian, and his deputy, former Finance Minister Viktoria Belous. Today, December 12, the document will be considered in the first reading in parliament.

Member of Parliament Diana Karaman proposes to introduce a temporary moratorium on tax inspections and sanctions against individuals carrying out independent business activities until the implementation of a personal data protection mechanism, Logos Press reports.

In connection with the announced start of the development of fiscal and customs policy for 2026, business associations have become more active in preparing their own proposals. The law allows their submission to the Ministry of Finance, which assesses the possibilities of application from the next year, analyzing the impact on the budget filling – on the one hand, and the investment climate – on the other. Then the Ministry of Finance prepares the final version of the document and submits it to the government and parliament for consideration. And this will happen no earlier than the beginning of December.

Self-employed workers or freelancers will be able to enjoy all insurance benefits in accordance with the provisions of national social legislation, including maternity benefits, Logos Press reported.

In accordance with the introduction of a new taxation regime for “independent entrepreneurs” in the Tax Code, the Ministry of Finance has developed and submitted for public discussion drafts of a standard form of the Notice of Payment of Single Tax on Income from Individual Entrepreneurial Activity and an order on the Procedure for its completion.

From January 1, 2026, a simplified taxation regime will be applied for individual entrepreneurs, Logos Press reports.

Taxation of freelancers will be simplified by introducing a flat tax of 15%, including social and health insurance contributions,” Logos Press reported.
