
The State Tax Service has approved a new form of the UNIF25 Single Declaration, which will replace the UNIF21 form
The relevant order of the State Tax Service has been published in Monitorul Oficial (the Official Journal of Moldova). It is envisaged that the 2024 tax period will be the last reporting period when taxpayers submit reports using the UNIF21 form. Starting from the 2025 reporting period, UNIF25 will be used. The single declaration (form UNIF25) is submitted by individual entrepreneurs and peasant (farm) households in which the average number of employees during the tax period does not exceed 5 and which are not registered as VAT payers. // 12.06.2025 — InfoMarket