LAW OF THE REPUBLIC OF MOLDOVA

of July 10, 2025 No. 228

About modification of some regulations (about independent economic activity of physical persons)

The Parliament adopts this organic law.

Art. I. – In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

1. Add Article 5 with Item 36-4) of the following content:

"36-4) independent entrepreneur – the physical person – the resident, individually performing independent economic activity in the spheres of activity established according to appendix to Chapter 10-4 of the Section II without registration of form of business.".

2. Part (Article 6 to add 5) with Item i) the following content:

"i) single tax of c of independent entrepreneurs.".

3. Add Article 24 with part (11-1) following contents:

"(11-1) V departure from part provisions (1) the deduction of the incurred expenses for benefit of the independent entrepreneurs performing independent activities according to Chapter 104, in the following cases is allowed:

a) expenses are incurred by taxpayers numbering workers no more than nine people and annual turnover to 18 million lei or the total volume of the assets belonging to them to 18 million lei as of the last day of tax period, at the same time such expenses do not exceed 10 percent of the annual salary fund of the corresponding taxpayer in accounting tax period;

b) expenses are incurred by the taxpayers performing as the core activity (constituting more than 70 percent of turnover) one of the following types of activity according to the Qualifier of types of economic activity of Moldova (KEDM-2):

59.1 - Activities for production film, videos and television programs;

90.01 - Performing art (performances);

90.02 - Auxiliary activities for assistance to art representations;

93.11 - Activities of sporting venues;

93.12 - Activities of sports clubs.

For the purposes of this part the salary fund is understood as the salary, other remunerations for the performed work, including financial support.

4. Add the Section II with Chapter 10-4 of the following content:

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