Independent entrepreneurs will be assigned a unique fiscal code which will be reflected on cash receipts issued by them. It will be different from the taxpayer’s personal code (IDNP).

The classic nine-to-five format is gradually losing its universality. After the pandemic, many companies and employees began to reconsider the usual employment model and look for more flexible options for organizing work. One such approach is micro-scheduling, a system where the working day is divided into short intervals of work and rest.

With equal income, a standard employed person pays 4 times more health insurance premiums than a freelancer. At the same time, both use health services to the same extent, which does not meet the principles of fairness and neutrality of taxation.

Almost two months of the new tax regime with a 15% flat tax rate for independent entrepreneurs continues to reveal the bottlenecks of the Freelancers Law. Some of these can be attributed to payment and settlement issues through banks and intermediary platforms.

The total income registered by freelancers in the first month of the new tax regime amounted to 1,795,696.20 lei, while the amount of the calculated single tax amounted to 269,354.43 lei, Logos Press reported.
