LAW OF THE REPUBLIC OF MOLDOVA

of April 9, 2026 No. 54

About introduction of amendments to the Tax Code No. 1163/1997 (assignment of fiscal code to the independent businessman)

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. In Article 5:

the subitem and) Item 28) to add with words ", and also the state identification number assigned to the physical person - to the resident performing activities in the field of trade (the independent businessman)";

"the physical person - the resident" to add Item 36-1) after words with words "(the independent businessman)".

2. Part (Article 69-7 after the words "physical persons-residents" to add 1) with words "(independent businessmen)".

3. Part (Article 69-13 to add 3) with the offer of the following content: "Subjects of the taxation have the right to perform independent activities in the field of trade according to this Chapter only on condition of their registration in the State Tax Administration till July 1, 2026.".

Art. II. - (1) In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective from the date of its publication in the Official monitor of the Republic of Moldova.

(2) to provide to the State Tax Administration together with the Agency of the state services the information transfer mechanism about the physical persons performing independent activities in the field of trade (independent businessmen) registered in the State Tax Administration till July 1, 2026 for the purpose of statement of the state services by their Agency on accounting in the State register of legal units and assignment by it owing to powers of the state identification number (IDNO) till July 10, 2026.

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