How to work legally and find clients as a tradesperson in Moldova (2026): independent entrepreneur, business patent or sole proprietorship

Business patent or independent entrepreneur: which suits your trade

The table is based on the list of 40 activities open to independent entrepreneurs (CAEM codes, from the Classification of Economic Activities of Moldova, Clasificatorul Activităților din Economia Moldovei) and on the annex to Law No. 93/1998 on the business patent. The patent fees shown are those for Chișinău, Bălți, Bender and Tiraspol; in other municipalities and towns they are lower (90 MDL instead of 180 for home repairs), and in villages lower still. What counts is where you work, not where you live.

If you have an employment contract and your employer pays your social contributions, or if you are a pensioner or have a disability, you do not owe the fixed CNAS contribution on a patent. In that case, if your trade is listed in the patent annex, a patent usually works out cheaper than 15% (see the calculation below).

Step 1: choose your legal form (independent entrepreneur, patent, ÎI or SRL)

There are four options. They differ in who can use them (check this first if you are not a Moldovan citizen), how much you pay when you earn little and what happens as your business grows. For scale: at the end of 2025 there were 11,701 patent holders (Radio Moldova), and in September 2026 there were 3,719 active independent entrepreneurs (MDED, quoted by Radio Chișinău).

What you risk by working unregistered

Running a business without registering it carries a fine of 30 to 90 conventional units, i.e. 1,500–4,500 MDL or about €75–224 (art. 263(1) and art. 34 of the Contravention Code, Codul contravențional, as in force on 15 October 2026). Working without an authorisation, licence or certificate required by law carries a fine of 3,000–9,000 MDL, about €149–448 (art. 263(4)). If the profit from the unregistered activity exceeds 20 times the projected average monthly wage, it becomes a criminal offence (art. 241 of the Criminal Code).

Beyond the legal risk, working off the books costs you clients and rights: companies find it hard to pay you, clients get no paperwork for the money they pay, and you build up no contribution record towards a pension or benefits.

Independent entrepreneur (Moldova’s “freelancer law”): 15% of gross income

The regime has been in force since 1 January 2026 (Law No. 228/2025, chapter 10⁴ of the Tax Code). You pay a single tax: 15% of everything you are paid up to 1,200,000 MDL (about €59,700) a year, and 35% on anything above that ceiling. You keep no accounts and file no tax returns: the State Tax Service (SFS) calculates the tax from the payments into your dedicated account and from your cash-register receipts.

Do not confuse it with “activitate independentă” (independent activity), the 1% regime for retail trade: that regime is not for services and, since 1 July 2026, no longer accepts new registrations.

Of the 15% tax, 53.3% goes to social insurance (CNAS, the National Social Insurance House), 15.4% to health insurance (CNAM, the National Health Insurance Company), 26.3% to income tax and 5% to local taxes. On 10,000 MDL (about €498) received, you pay 1,500 MDL (about €75): 799.50 MDL to CNAS, 231 MDL to CNAM, 394.50 MDL in income tax and 75 MDL in local taxes.

The payment notice appears in MCabinet (your personal taxpayer account on the SFS website) by the 10th, and you pay by the 25th of the month after the one in which you received the money. The first notice arrives about a month after you register and receive your first payments. In a month with no income, you pay nothing.

The only minimum payment is for health insurance: if, over the whole year, the health share of your tax does not reach 2,527 MDL (about €126), SFS sends you a notice for the difference by 25 January, payable by 25 February, even if you did no work at all. Based on the shares above, this happens if you earn less than about 109,400 MDL a year (about €5,440), i.e. less than about 9,100 MDL (about €450) a month on average (our calculation).

Paying by MIA is easy for clients: almost 1 million people, about half of all adults, already use the system, which processed about 15 million transactions in 2025 (the National Bank of Moldova, quoted by Radio Moldova).

List of activities allowed for independent entrepreneurs (40 entries)

The list is the annex to chapter 10⁴ of the Tax Code. Some entries are CAEM groups with several classes: for example, 81.2 covers 81.21, 81.22 and 81.29. Although a few codes relate to manufacturing (leather, ceramics, jewellery, toys), the regime applies only to providing services (art. 69²⁰). The MDED guide says the list “will be extended in the near future”, so check it again before you register.

How to register online as an independent entrepreneur

1. 1

   Check your activity

   Find the CAEM code of your service in the list above. If it is not there, the regime does not apply to you in 2026.

2. 2

   Get MPass with an electronic signature

   Any qualified electronic signature is accepted: one issued by STISC (the state Information Technology and Cyber Security Service) or by ASP, or a mobile signature from Moldcell or Orange.

3. 3

   Apply: free, in 5–10 minutes

   On the EVO portal, on servicii.gov.md or in MCabinet, choose the service “Luarea în evidență de stat a antreprenorului independent” (state registration of the independent entrepreneur). Most of the data is prefilled: you tick your activities and choose the 1-, 3- or 12-month option for spreading your contributions.

4. 4

   Receive your IDNO by email

   The Public Services Agency (ASP) assigns your state identification number (IDNO) within 24 hours, and you are automatically registered for tax, health insurance and social insurance. Order the extract from the state register of legal entities (Registrul de stat al unităților de drept, RSUD) online: it costs 110 MDL (about €5.50), you pay via MPay and download it from MCabinet under “Fișierele mele” (My files).

5. 5

   Open the dedicated account

   Take your identity card (buletin) and the RSUD extract to the bank and say you want an account for an independent entrepreneur. Use the account only for this activity.

6. 6

   Pay monthly when the notice arrives

   Pay by the 25th, following the notice in MCabinet. If you spot a mistake in the calculation, call SFS on 0 8000 1525.

Business patent in 2026: cost and eligible activities

With a patent you pay a fixed monthly fee that does not depend on how much you earn. The amount depends on the type of activity and on where you work: it is highest in Chișinău, Bălți, Bender and Tiraspol and lowest in villages. If you work throughout the country, you pay the rate in the Chișinău, Bălți, Bender, Tiraspol column (Law No. 93/1998, art. 13).

For some items you need extra documents to get the patent (Law No. 93/1998, art. 4): a diploma or other proof of education for massage and care of the sick (2.5), foreign languages (2.12), tutoring (2.13), music, choreography and fine arts (2.14) and clubs for children or adults (2.15, 2.16). For individual childcare (2.52) you need, besides the diploma, a criminal record certificate and a certificate of administrative offences (cazier judiciar and cazier contravențional), a report from your family doctor and a certificate of mental fitness.

On top of the fee, you pay the fixed CNAS contribution: 22,878 MDL a year in 2026 (about €1,140), i.e. 1,906.50 MDL (about €95) for each calendar month of the patent. Dates matter: a patent from 15 January to 14 February is charged as two months (3,813 MDL, about €190), so if you need one for only a month or two, have it start on the first day of a month. Pensioners, people with disabilities and employees whose employer pays their social contributions do not owe it; people whose employment contract is suspended do, for example during maternity leave, childcare leave or unpaid leave of more than a month.

Health insurance costs 2,527 MDL (about €126) if you pay by 31 March (Law No. 321/2025); from 1 April, those who did not insure themselves on time pay the full 12,636 MDL (about €629), plus a penalty for each day of delay. If you become a patent holder after 31 March and were not health-insured that year, the law requires you to pay the premium within 30 days, in proportion to the days without insurance, including those left until the end of the year (Law No. 1593/2002, art. 23). Monitorul Fiscal, a tax journal, uses the example of an ÎI registered in October to explain that someone uninsured until then owes the full 12,636 MDL.

If you are employed, you are already health-insured through your job; ask CNAM (0 800 99999) whether you still owe the fixed premium. Below is the calculation for a patent taken out now, in the autumn.

A patent is issued for between one and 12 months. You cannot hire people, and sales cannot exceed 300,000 MDL (about €14,900) in 12 consecutive months. Some groups get fee reductions of 15% to 40%: for example, 20% for pensioners, students and people with a grade I or II disability.

Until the end of 2026, the contribution paid on a patent entitles you only to the old-age pension and the death grant; from 2027, Law No. 179/2026 links it to social insurance benefits, on the terms set by the relevant legislation. Independent entrepreneurs have access to all types of benefits if they have the required contribution record.

Since 4 May 2026, you can apply for and renew a patent fully online: sign in with MPass to your personal account on sfs.md, fill in the e-Cerere (the online application), pay the fee and contributions in a single MPay payment and download the electronic patent. If you cannot use the platform, you can still go to an SFS office.

Sole proprietorship (ÎI) or SRL: when you need a registered business

If your trade is neither on the independent entrepreneur list nor in the patent annex (electricians, movers, transport), if you want to hire people, or if you go over the patent’s 300,000 MDL ceiling, you need a registered business.

A sole proprietorship (întreprindere individuală, ÎI) is registered with the Public Services Agency (ASP): 364 MDL (about €18) for registration within 24 hours, or 1,456 MDL (about €72) for the urgent service within 4 hours (ASP fees; check them on asp.gov.md before you apply). In some cases set by law registration is free, and you can also apply online. You pay 12% income tax, calculated on income minus expenses, so documented expenses such as materials reduce the taxable base. An ÎI cannot use the 4% regime for small companies (Tax Code, art. 54¹(1)). As the founder, you owe the same fixed contributions as a patent holder, with the same exemptions: 22,878 MDL to CNAS and the CNAM premium.

An SRL costs 1,149 MDL (about €57) to register within 24 hours or 4,596 MDL (about €229) within 4 hours, plus the name reservation (ASP fees; check them on asp.gov.md), and is registered online with an electronic signature. As long as it is not VAT-registered, an SRL usually pays 4% of its income, regardless of expenses. It can opt for the general regime, 12% of profit, only in certain cases, for example in the year it was registered or after a year without income (Tax Code, art. 54¹(3)), or by registering for VAT. When you pay yourself dividends, a further 6% is withheld (the 2027 bill sets 8% for dividends paid out of 2027 profits).

If your sales (supplies) exceed 1,700,000 MDL (about €84,600) in any 12 consecutive months, VAT registration becomes mandatory (Tax Code, art. 112; the threshold rose from 1.5 to 1.7 million MDL on 1 March 2026). Independent entrepreneurs are exempt from this obligation. For a tradesperson working alone, an ÎI is usually enough; an SRL makes sense when you have a team, work for companies or take on large projects. Discuss the bookkeeping and reporting duties of an ÎI and an SRL with an accountant before you register.

Patent or 15%? Which is cheaper for a plumber in Chișinău

Plumbers can choose between the patent and 15%, as can tutors, photographers, childminders and, if SFS accepts the classification, cleaners. If you are not employed elsewhere, not a pensioner and have no disability, a full year on a patent costs: monthly fee × 12 + 22,878 MDL (CNAS) + 2,527 MDL (CNAM). At 120 MDL a month, that comes to 1,440 + 22,878 + 2,527 = 26,845 MDL a year (about €1,340), however much you earn.

The break-even point is 26,845 ÷ 0.15, i.e. about 179,000 MDL a year (about €8,910) or 14,900 MDL a month (about €740). For the other trades that can choose, the break-even point is similar, because most of the cost of a patent is the fixed CNAS contribution.

If you are employed. When your employer pays your contributions, on a patent you pay only the monthly fee: 1,440 MDL a year (about €72) at 120 MDL a month, plus the CNAM premium only if CNAM asks you for it. As an independent entrepreneur, however, you owe at least 2,527 MDL a year for the health share, according to the MDED guide, with no credit for the health insurance you already have through your job. So for an employee, the patent is cheaper than 15% at almost any level of income.

If you start now, in the autumn. The calculations above assume a full year, with the CNAM premium paid by 31 March. If you take out a patent now and have not been health-insured this year, the CNAM premium can reach 12,636 MDL (about €629). Example: a plumber who takes out a patent for October–December pays about 18,700 MDL (about €930): 360 MDL in patent fees, 5,719.50 MDL to CNAS and 12,636 MDL to CNAM. Under the 15% regime, you would pay that much only on about 125,000 MDL (about €6,220) earned in those three months (our calculation). For the rest of 2026, the 15% regime is usually cheaper.

Watch out for money paid for materials. At 15% you cannot deduct expenses, so the tax applies to everything paid into your dedicated account, including the money the client gives you for materials. Example: you install a water heater and new pipes, and the client pays you 15,000 MDL, of which 10,000 MDL covers the heater and pipes you bought. You pay 2,250 MDL in tax, i.e. 45% of the 5,000 MDL you charged for labour; if the client buys the materials, you pay 750 MDL.

The regime is designed for services; the MDED guide says goods can count towards your income if they are part of the service, but still tells you to check with SFS. The simplest solution: list materials separately in your deviz (the itemised estimate you give the client) and have the client pay the shop directly.

So, for now, there is no sign that electricians, tilers or movers will get access to the 15% regime: the MDED guide says only that the list “will be extended in the near future”, without giving a date.

Step 2: where clients in Moldova look for tradespeople

We found no survey on how people in Moldova choose tradespeople, so we looked at data on searches, audiences and habits instead. In short: be easy to find on Google and 999.md, show your work on social media and ask for referrals.

Google Business Profile

A Google Business Profile puts you on the map and in local search results. Google ranks these by relevance, distance and prominence; more reviews and good ratings help, and you cannot pay for a better position.

999.md

The Servicii (Services) section has 14 groups; under “Reparații, construcții” (repairs, construction) you will find the subcategories “Lucrări sanitare” (plumbing work), “Lucrări electrice” (electrical work) and “Lucrări de reparații” (repair work). Listings are free within the limits set for each category, while listings from Business accounts are paid.

The Lite, Plus and Turbo packages last 7 days and give 1, 2 or 3 automatic reposts a day and 2, 3 or 5 times more impressions at the top of the listings. Prices depend on the subcategory and are not shown on the packages page, so check them in your account before you pay. Post one listing per service, with the town and districts in the title, a “from” price and photos.

Social media and local groups

Social media is also where people get their news: 63% use it for this every day, and of those who read news online, 59.4% find it through Facebook, 14.7% through Telegram and 14.5% through TikTok (iData survey for the Independent Journalism Center, Centrul pentru Jurnalism Independent, April 2025, 1,045 respondents).

For a tradesperson, that means before-and-after photos with the town and district in the post text, quick replies to comments and a presence in neighbourhood and apartment-block groups on Facebook, Telegram and Viber. Do not post the same ad ten times; show different jobs.

Referrals

We found no data for Moldova. In a 2021 survey in Romania (3,500 respondents), 62% looked for tradespeople mainly through recommendations from people they knew, 34% online, and 59% asked tradespeople for references: photos, videos or documents. To make referrals easy, leave the client something simple to pass on: a link to your profile or a business card.

Crelto

Crelto is a new platform starting in Moldova, so we have no statistics or reviews to show yet. A provider account is free, and when a client describes a job, registered providers can send them offers.

Step 3: build a profile that wins clients

A client who does not know you decides quickly whether to contact you, based on your photos, your prices and how clearly you describe what you offer. The surveys below are from the US, so treat them as indicative, but they show what clients expect.

Step 4: reply within the hour and send a clear quote

An audit of 2,241 US companies (Harvard Business Review, 2011) found that only 37% replied within an hour to an enquiry submitted through their website, 23% never replied at all, and those that did reply within 30 days took 42 hours on average. Companies that tried to contact the customer within the first hour were nearly 7 times as likely to have a meaningful conversation with a decision-maker as those that tried an hour later, and more than 60 times as likely as those that waited 24 hours or longer.

The data is old and from another country, so treat it as indicative, but the lesson stands: keep notifications on, reply quickly even when you cannot take the job, and say clearly when you will get back to the client with a price.

Message templates

• First reply: “Hello, I’m [name], a [trade] in [town, district]. I saw your request for [job]. Could you send me 2–3 photos and the measurements? I can come and measure on [day, time window]. Labour for [job] starts at [X] MDL; I’ll put the exact price in the estimate, separate from materials.”
• The quote: “Here is the itemised estimate: job, unit, quantity, price. Materials: [you buy them / I buy them and give you the receipts]. Timeline: [N] days. Deposit: [X]% on signing, the rest in stages, after each stage is accepted. Warranty: [N] months, in writing.”
• Follow-up after 1–2 days: “Hello, I’m following up on my quote for [job]. Do you have any questions? I can start on [date].”
• When you can’t take the job: “Thank you for your request. I can’t take on the job until [date]; if you can wait, I’ll get back to you then.”

Have the same messages ready in Romanian and Russian too, so you can answer each client in their own language.

Price, estimate and deposit

To see what others charge, compare your rates with labour prices in Chișinău, collected from public sources; these are advertised prices, not what clients actually paid. Price labour separately from materials and list in the estimate what is not included.

Guides for clients recommend a deposit (avans) of no more than 10–30%, paid after the contract is signed and by bank transfer, with the rest paid in stages after each one is accepted; a deposit of more than 50% demanded “for materials” is presented as the first red flag (mesterulmeu.md). If you need money for materials, ask for it against receipts or let the client buy them.

Step 5: ask for reviews and referrals

In a 2026 BrightLocal survey (US, 1,002 respondents), 97% read reviews of local businesses, 68% only choose businesses with at least 4 stars, and 74% look for reviews from the last three months. Most (89%) expect the owner to respond to reviews, and 83% of those asked to leave a review did so. The data is from the US, but the lesson is simple: ask for the review, because most people who are asked leave one.

• At handover: once you have both signed the acceptance certificate (act de recepție) and the client is happy, tell them a review would help you.
• The same day: send the link via Viber, Telegram or SMS, with a short line: “A review would really help me. It only takes a minute.”
• Reply to every review: say thank you, and for negative ones explain the facts calmly and say what you put right.
• On Crelto, only a client who has communicated with you on the platform and accepted an offer can leave a review; on your profile you can also add links to your reviews on Google Maps or Facebook.
• Never write your own reviews or buy them.

Ask for referrals the same way: 73% of US homeowners say they would recommend a tradesperson after an excellent experience (the same Housecall Pro survey). Tell a satisfied client that much of your work comes from recommendations and ask them to pass your name on.

30-day plan: get registered and start finding clients

Tick the items off one by one. If your paperwork is already in order, skip straight to the second week.

FAQ: business patent, independent entrepreneur and finding clients