In Moldova, the "independent activity of an individual" tax regime is proposed to be extended to include trade through social media
The Ministry of Economic Development and Digitalization is proposing amendments to the Tax Code as part of a new package of measures aimed at promoting the digital economy and e-commerce. Specifically, the proposed amendments would include trade through social media platforms such as Instagram and Facebook under the special tax regime for independent activity of individuals. This will eliminate legal uncertainty and reduce the risks of tax evasion in the online sales segment. The amendments pertain to the article of the Tax Code regulating the regime for resident individuals who, without registering a legal entity, conduct retail trade through premises up to 50 square meters in area and receive income within the established limit. Currently, this provision is primarily focused on traditional retail outlets and does not cover commercial activities conducted through social media, creating an ambiguous tax environment for sellers selling goods online. The authors of the draft note that, from a legal perspective, selling goods through Instagram, Facebook, and similar platforms already meets the criteria of e-commerce, as it is conducted remotely, using digital communication tools and online ordering mechanisms. Furthermore, such activities fall under the regulation of information society services and online intermediation, as stipulated by current legislation. However, the lack of a direct reference in the Tax Code leads to differences in the tax treatment between owners of traditional stores and individuals selling goods through integrated "store" mechanisms on social media. Therefore, retailers operating e-commerce through order catalogs or online and receiving independent income of no more than 1.2 million lei during the tax period will be subject to income tax at a rate of 1% of the taxable item, but no less than 3,000 lei. They must operate with a cash register and issue receipts to customers. The draft was discussed at a meeting of state secretaries and is subject to approval.// 15.06.2026 – InfoMarket.
