Moldova: Consultations regarding indirect tax calculations and new tax rules for independent entrepreneurs

The State Tax Service (STS) and the Ministry of Economic Development and Digitalization have initiated consultations on proposed changes to indirect tax calculation methods and the introduction of special rules for independent entrepreneurs into the tax code.

Indirect tax calculations

The STS began consultations on April 14, 2025, regarding proposed amendments to the regulation governing indirect tax calculation methods. These amendments are intended to align current provisions with changes outlined in Law No. 214, enacted on July 31, 2024, which details the 2025 tax and customs policy. Effective January 1, 2025, expanded reporting obligations will apply to banks, individuals engaged in business activities, and companies involved in electronic money issuance. The consultations were initiated on March 27, 2025.

Concept of independent entrepreneur and applicable taxation rules

The Ministry of Economic Development and Digitalization is conducting consultations on the proposal to introduce independent entrepreneurs into the domestic tax code. Under this proposal, independent entrepreneurs, who are taxable persons registered by the STS, would follow new taxation rules in a separate chapter. Entrepreneurs supplying services with revenue not exceeding MDL 1.2 million over 12 months would pay a unified tax of 15%. If this threshold is accidentally exceeded, the tax rate would increase to 24%, while significant excess would result in a 50% tax rate. Entrepreneurs would be exempt from maintaining accounting records and reports. Consultations on this proposal began on April 18, 2025.
 

For more information, contact a KPMG tax professional in Romania:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com