Architect, programmer, photographer, or translator? Join thousands of freelancers in Moldova.
Become an independent entrepreneur and provide services legally, with a single 15% tax on your income, covering income tax, all local taxes, and social and medical contributions.
Good to know about the independent entrepreneur
The independent entrepreneur provides services on their own behalf and under their own responsibility, as a natural person, without establishing an SRL (LLC). It's the simplest legal way to work independently in Moldova.
No accounting, no reports
You don't keep accounting records or file tax or statistical returns. The State Tax Service calculates everything automatically.
Multiple activities, simultaneously
You can provide any number of the eligible activities at the same time, without declaring each project separately.
Clients from home and abroad
You provide services and receive payments from clients in Moldova or anywhere in the world, with no geographic restrictions.
Alongside another job
You can be an independent entrepreneur even if you're an employee, a civil servant, a student, or a retiree.
Any type of client
You work with individuals or legal entities, public or private institutions — with no restrictions on who your beneficiary can be.
Social protection included
You accumulate pension contribution period and gain access to social benefits and medical insurance, through the single tax.
You cannot hire staff
You operate strictly on your own behalf, as a natural person. If you need employees, a company (e.g., an SRL) is the appropriate form.
No expense deductions
The tax is applied to your gross income, without deducting business expenses. In return, you get total simplicity.
Entitlement to social benefits (maternity, paternity, temporary incapacity for work) is granted after completing a minimum contribution period.
What activities are eligible?
The Tax Code provides for more than 40 eligible fields for independent entrepreneur activity, grouped by service category. From craftspeople and architects to programmers and teachers — browse the categories below or search directly for your activity in the full list.
You're eligible if:
- You are at least 18 years old (or between 15 and 18, with parental/guardian consent)
- You are a citizen of the Republic of Moldova, a foreign citizen, or a stateless person with permanent residence in Moldova or legal residence of at least 183 days per year
- You have an electronic signature, including a mobile signature
You cannot register if:
- You want to provide activities that are not on the permitted list (CAEM)
- You want to sell products (retail, handmade, dropshipping)
- You want to hire staff
- Your rights are restricted by a decision of a competent authority
For these situations, other forms of organization (e.g., an SRL) may be more suitable.
Main activity categories
IT & Digital
- Custom software development
- IT consulting
- Website and web portal administration
Design & Creative
- Graphic design, web design, product design
- Animation, illustration, DTP
- Branding and visual identity
Photo, Video & Audio Production
- Event, product, and portrait photography
- Filming, video production and post-production
Translation, Communication & Media
- Written translation and interpreting
- Editing of books, magazines, newspapers
Education & Training
- Individual and group tutoring
- Professional courses and training
Architecture, Engineering & Consulting
- Architecture services
- Engineering and technical consulting services
Crafts & Handicrafts
- Leather processing and leather goods
- Jewelry and costume jewelry manufacturing
Repairs & Technical Installations
- Repair of electronic, optical, and electrical equipment
- Plumbing and technical-sanitary installation work
Entertainment, Sport & Cultural Activities
- Artistic performance and support for shows
Other Services
- Cleaning, secretarial work, event organization
- Tourist assistance services
Which form of activity suits you?
(LLC)
(salary)
+ an extra 110 lei needed to open the current account
How do you register as an independent entrepreneur?
You only need your ID card and an electronic signature, which you can obtain at STISC service points or from mobile operators.
Complete the online form
Registration is done exclusively online, free of charge, in 5–10 minutes. You access the service through the EVO Portal..
- Log in via MPass using your electronic signature
- Your personal data will be pre-filled automatically
- Select the desired activity types (from the CAEM list)
- Choose how to allocate your social contributions: 1, 3, or 12 months
- Sign electronically and submit the application
Receive confirmation
After you submit the signed application, you instantly получаете на email:
- Confirmation of registration in the State Register
- Your state identification number (IDNO)
- Electronic document, costs 110 MDL (paid via MPay)
- Can be ordered online
- Downloaded from MCabinet → My Files
Open the dedicated account
The final step is opening a dedicated current payment account for your activity. Through this account, you'll receive your income and pay your tax obligations.
- Go to the branch of your chosen payment service provider, or access it remotely
- Say that you need an account for an independent entrepreneur
- Present your ID and the extract from the State Register
How does the 15% single tax work?
As an independent entrepreneur, you pay a single tax on your income, which automatically covers all fiscal and social obligations.
Threshold: For income up to 1,200,000 lei — 15%. For the part exceeding the ceiling — 35%.
How do you pay the tax?
You don't need to calculate or fill in anything — it's all automatic:
You receive the payment notice
By the 10th of each month, you receive the payment notice from the State Tax Service by email or in MCabinet.
You pay the amount
By the 25th of the month, you pay using your preferred method (transfer, MPay, banks, payment service providers).
If, during the year, the medical insurance contributions included in the tax fall below the minimum fixed amount set by law, the State Tax Service will ask you to pay the difference.
Do you need a cash register?
You DON'T need one if you receive payments electronically:
- Bank transfer (account to account)
- Card payment
- MIA Plăți Instant (QR code, payment link)
In these cases, payments are recorded automatically.
YES, you need one if you receive cash payments:
- You must use a cash register and control device registered with the State Tax Service (SFS)
- You issue a fiscal receipt for every cash payment
If you accept cash payments from clients, a cash register is mandatory under tax legislation.
You can stop your activity at any time
If you decide to stop working as an independent entrepreneur, you can request termination of your activity 100% online, through the Public Services Agency platform. The process takes just a few minutes and requires no visits to a service counter.
What you need to do:
You access the "Termination of Independent Entrepreneur Activity" service on the ASP portal, fill in your details, sign the application electronically, and receive confirmation by email.
Before terminating, make sure that:
If you change your mind, you can register again at any time, following the same procedure as your first registration. The State Tax Service tracks the termination and resumption of activity (re-registration), so that your records remain continuous throughout the fiscal year — including when you exceed the 1.2 million lei income threshold.
Have you run into a problem, or want to suggest an activity that could be added to the list of permitted ones?
Contact us