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 field of rendering services according 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. In Article 24:

add Article with parts (1-1) and (11-1) following contents:

"(1-1) V departure from provisions of parts (1) and (19-2) it is exclusive to the companies classified as the microcompanies according to the Law on the small and medium companies No. 179/2016, the deduction of the expenses paid or suffered by the taxpayer during tax period, connected with payments for benefit of the independent entrepreneurs performing activities according to Chapter 104, in the following conditions is allowed:

a) they reduce the total amount, stipulated in Item a) parts (11-1), for 10 percent of the annual salary fund;

b) provisions of this part are not applied and respectively the incurred expenses are recognized deductible the complete size for the companies performing as the main activities (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.";

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