The State Tax Service has ceased registering independent entrepreneurs in the trade sector who operate under a special tax regime
The State Tax Service clarifies that the special tax regime for individuals engaged in independent activities in the trade sector will apply only to those citizens who registered with the State Tax Service before July 1, 2026. After this date, the acceptance of applications has ceased due to the expiration of the statutory deadline. As explained by the agency, individuals registered within the established deadline will be automatically entered by the Public Services Agency into the State Register of Legal Entities, and they will be assigned a State Identification Number (IDNO) by July 10. Until now, they have operated using a personal identification number (IDNP). Once the IDNO is assigned, the State Tax Service will confirm their tax registration as independent merchants. Entrepreneurs will then be able to re-register their cash registers using the new identification number. For individuals who intend to start a business in the retail sector after July 1, the State Tax Service recommends registering one of the legal forms of business activity provided for by law, in accordance with the Law on Entrepreneurship and Enterprises. The State Tax Service also clarified that the procedure for terminating independent retail business activities has not changed. To do so, one must submit the appropriate application to the State Tax Service. According to the State Tax Service, as of early 2026, approximately 6,400 individuals were registered in Moldova as engaging in independent retail business activities. As a reminder, independent activity in the retail sector was introduced in Moldova several years ago as an official alternative to business licenses, allowing individuals to operate without establishing a legal entity. License holders who transitioned to this operating regime were provided with state support. In 2026, Moldova introduced a new business regime for individuals: the independent freelance entrepreneur. The draft tax policy for 2027 proposes retaining this regime as the sole option for individuals to register as entrepreneurs, including in the retail sector. // 06.07.2026 — InfoMarket
