LAW OF THE REPUBLIC OF MOLDOVA

of July 15, 1998 No. 93-XIV

About the entrepreneurial patent

The parliament adopts this law.

This law regulates implementation of separate types of business activity in case of the simplified system of registration, the taxation, accounting and the reporting on the basis of use of the entrepreneurial patent.

Chapter I General provisions

Article 1. Concept of the entrepreneurial patent

(1) the Entrepreneurial patent which is referred to as further with the patent represents the simplified mode of implementation of business activity from the point of view of registration, the taxation, accounting and the reporting. The patent grants to its owner the right to perform certain types of activity during specific term according to provisions of this law. For the purpose of registration confirmation as the subject of this law the State Tax Administration issues to the patentee the form of the patent which form and content are established by acts of the State Tax Administration.

(1-1) Voided according to the Law of the Republic of Moldova of 10.07.2025 No. 227

(2) the Patent contains the following details:

a) number and date of issue of the patent

b) name and surname of the patentee;

c) ceased to be valid according to the Law of the Republic of Moldova of 10.07.2025 No. 227

d) fiscal code of the patentee;

e) type of business activity;

f) residence of the patentee;

g) the place of implementation of activities on the basis of the patent for cases of regulation of this condition;

h) type of the vehicle and its registration plate in case of its use in business activity according to the patent;

i) effective period of the patent and mark about its prolongation;

j) the name and the location of the body which granted the patent;

k) ceased to be valid according to the Law of the Republic of Moldova of 10.07.2025 No. 227

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