A New Regime for Independent Entrepreneurs
Moldova’s State Tax Service explains that a new fiscal regime for independent entrepreneurs entered into force on January 1, 2026. The regime applies to individuals registered through the Public Services Agency who conduct qualifying independent service activities. The taxable object is income from independent economic activities in the service sector.
This structure may be relevant to consultants, digital workers, and other individuals who previously operated informally or through a more expensive general structure. However, eligibility depends on the permitted activity list and registration conditions. A person should therefore confirm that the actual services match the statutory categories rather than relying only on a broad commercial description.
Employment Reclassification Risk
The 2026 rules also provide that relationships between an independent entrepreneur and taxpayers who do not meet the applicable statutory conditions may be treated for tax purposes as employment relationships and taxed similarly to salary. This is a significant compliance risk for businesses using contractors.
A company should examine whether the contractor controls working hours, provides equipment, requires personal performance, pays a recurring fixed amount, or integrates the individual into the organization. These factors may support an employment-risk analysis even where the parties signed a services agreement.
VAT Threshold and Energy Transactions
The mandatory VAT-registration threshold was increased from 1.2 million lei to 1.5 million lei for 2026. Businesses approaching the threshold should maintain a rolling turnover schedule and distinguish taxable, exempt, and non-deductible exempt supplies.
Moldova also introduced a reverse-charge VAT mechanism for specified supplies of electricity and natural gas between VAT-registered taxpayers where the purchaser qualifies as a trader. The purchaser must meet licensing, resale, and own-consumption conditions. Documentation should establish the purchaser’s status and support the reverse-charge treatment.
Taxi Employment Changes
The special reporting regime for employed drivers transporting passengers by taxi ended after the June 2026 reporting period. From July 1, 2026, standard salary taxation applies to this category. Employers should update payroll software, withholding calculations, and reporting procedures.
Practical Checklist
- Confirm whether each individual qualifies as an independent entrepreneur.
- Review contractor agreements for employment-reclassification indicators.
- Monitor the 1.5 million lei VAT threshold monthly.
- Validate reverse-charge eligibility before applying it to energy transactions.
- Replace taxi-specific payroll treatment with standard salary taxation from July 2026.
- Retain registration, licensing, invoices, and transaction records.
The central planning lesson is that Moldova’s 2026 system rewards accurate classification. A lower-complexity regime can be valuable, but only when the taxpayer’s activity, documentation, and reporting behavior consistently support it.