How to Register a Sole Proprietorship (Întreprindere Individuală) in Moldova

Freelancers and independent contractors in Moldova enjoy significant advantages thanks to a business-friendly environment and streamlined digital systems. By registering as a sole proprietorship (întreprindere individuală), you launch your freelance career with minimal bureaucracy, full control, and access to both local and international clients.

Moldova’s modern one-stop shop public services let you register your business, tax data, and social records in a single, unified process—a setup that takes as little as one working day. The low cost, direct ownership of profits, and quick formalization make this structure ideal for solo professionals; however, be aware that liability rests entirely with you as the owner.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship (întreprindere individuală) in Moldova?

In Moldova, a sole proprietorship is known as an întreprindere individuală, also referred to as a sole trader, self-employed person, or individual entrepreneur. It’s governed by the Civil Code and managed by the Public Services Agency (Agenția Servicii Publice, ASP), which handles the unified registration system for businesses. Unlike separate legal entities like an LLC (SRL), a sole proprietorship ties the business directly to the owner, giving you full control but also full personal liability.

How does a sole proprietorship work in Moldova?

Întreprindere individuală vs Limited Liability Company (SRL) in Moldova

Here’s how a sole proprietorship compares to an SRL (LLC), the second most common structure:

Step-by-step guide: how to register a sole proprietorship in Moldova

Step 1: Check eligibility and prepare documents

Anyone over 18, Moldovan or foreign, can register—ID or passport required. You’ll need to prepare your ID, choose a business name (in Romanian), and pick your activity code (CAEN).

Step 2: Name reservation and application with ASP

Submit your business name and owner details to the Public Services Agency (ASP) via their digital portal. ASP performs the one-stop-shop procedure—verifying your name, tax, statistical, social, and medical registration—often within 24 hours.

Step 3: Receive registration and IDNO/TIN

Once accepted, ASP assigns your IDNO (State Identification Number), which doubles as your Taxpayer ID. You immediately get access to your digital registration documents and tax profile.

Step 4: Choose your tax regime and register with tax authority

Decide between general taxation or the simplified scheme (e.g., 1% of turnover), especially if you qualify. File your choice via the tax portal using your IDNO, and register for VAT if your business exceeds thresholds.

Step 5: Check for sector-specific permits if needed

Certain activities—like food, education, or finance—may require industry-specific permits. ASP guides you to the correct authority (e.g., ANSA, Ministry of Health) and offers forms or referrals.

Step 6: Begin operations and maintain compliance

Once registered, you are ready to invoice clients, file taxes, and maintain your business. Keep essential records and file income tax (by 30 April) and VAT (monthly/quarterly) as per Moldovan regulations.

Financial and tax obligations for sole proprietors (întreprindere individuală) in Moldova

• Income Tax: Individual entrepreneurs are taxed at 12%, with simplified regimes (e.g., 1% of turnover) available under certain conditions.

• VAT: Standard rate is 20%. You must register and file if you exceed turnover thresholds.

• Social/Statistical Registration: Automatically handled via ASP during registration.

• Record-Keeping: Maintain receipts, invoices, and tax documents for compliance and potential inspection.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietor gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
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• Spend your earnings in USD with the Deel Card
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FAQs

What is the minimum capital required to start an întreprindere individuală in Moldova?
There’s no minimum capital requirement for sole proprietors. You only need to pay the state registration fee. For example, standard registration costs around 364 MDL, and you can get processing within one business day—or in as little as 4 hours with expedited service.

Do întreprinderi individuale need to register for VAT?
Yes. You must register for VAT at the standard rate of 20% if your annual turnover exceeds the legal threshold.

How much are the standard monthly or annual contributions?
In addition to income tax (12% standard rate or simplified regime options), sole proprietors must contribute to social and health insurance. The mandatory fixed annual health insurance contribution for self-employed individuals is about 12,636 MDL.

Can an întreprindere individuală hire employees?
Yes. If you hire staff, you must register as an employer and withhold payroll taxes, social insurance (CAS), and health contributions (CAM).

How long does it take to register as an întreprindere individuală in Moldova? Fast—standard registration is completed within one business day, and expedited (“urgent”) registration can be done in as little as four hours.

Can foreign nationals register as întreprinderi individuale in Moldova?
Yes. Both Moldovan citizens and foreign nationals can register, provided they submit valid identification documents. The registration process does not significantly differ for EU, EEA, or non-resident applicants.

Do întreprinderi individuale need a separate business bank account?
It is not legally required, but it’s strongly recommended. A dedicated business account helps you manage finances cleanly and simplifies bookkeeping and tax reporting.

What happens if I stop working as an întreprindere individuală?
You must deregister via the Public Services Agency and notify the tax authority to close your file. You also need to file a final income tax return and settle any unpaid social or VAT contributions.

Are there government incentives or reduced rates for new întreprinderi individuale?
Yes. Moldova offers simplified regimes such as a 1% turnover tax for eligible small businesses. Certain sectors, like IT under the Moldova IT Park, benefit from a special 7% turnover tax

Can I use Deel as an întreprindere individuală to get paid by international clients?
Yes. Deel enables întreprinderi individuale (sole proprietors) to receive payments from clients worldwide in multiple currencies, with transparent exchange rates and low fees.

Does Deel generate compliant invoices for întreprinderi individuale?
Yes. Deel automatically produces invoices that align with Moldovan legal and tax requirements, including VAT formatting where applicable.

Can Deel help me with taxes as a sole proprietor in Moldova?
Yes. Deel provides downloadable payment records and tax reports to support your filings. While it doesn’t replace a professional accountant, it significantly streamlines compliance and record-keeping.

Does Deel offer contracts for freelancers and întreprinderi individuale?
Yes. Deel offers contract templates that meet Moldovan legal standards, helping you work with clients safely and professionally.

Can I access benefits through Deel as an întreprindere individuală?
Yes. Deel offers optional perks like health insurance and retirement plans—benefits normally reserved for employees, helping freelancers gain added security.