One entrepreneur
The form suits only an individual model, without the classic structure of founders, shares and partnership.
Individual Enterprise in Moldova
Individual Enterprise taxes in Moldova in 2026: risks, contributions and personal liability
An Individual Enterprise may look like a simple way to start activity, but in 2026 this form must be assessed carefully. It has personal liability, fixed obligations and limits that often make an SRL a safer option for a normal business.
Main point
An Individual Enterprise should not be chosen by registration price, but by risk, taxes, liability and the future work model.
Liabilitypersonal assets
CNAS 202622 878 MDL
CNAM 202612 636 MDL
Form basics
What an Individual Enterprise is
An Individual Enterprise is not a separate company like an SRL. The entrepreneur works as an individual, registers the activity and acts in their own name. The activity may involve a bank account, contracts, cash operations, employees and reporting, but no separate legal entity is created.
This is why the form should not be assessed only as “cheaper to open”. It is important to understand that the entrepreneur and the business activity are legally much more connected than the founder and an SRL.
Documents and accounting
Income, expenses, cash operations, employees and reporting require documents. Simple registration does not remove accounting duties.
No SRL-style protection
An SRL has separate company assets. In an Individual Enterprise, the risk is more directly connected with the entrepreneur.
Key risk
Liability with personal assets
The main disadvantage of an Individual Enterprise is that the entrepreneur acts at their own risk. If debts, client claims, tax assessments, penalties, court decisions or enforcement procedures appear, the consequences may go beyond the business account.
In practice, this is especially important for trade, services with advance payments, work involving material liability, company contracts, rent, employees, import, equipment and any situation where an error may create debt.
Who it may suit
An Individual Enterprise may suit only limited simple activity
This form may be acceptable if the activity is small, clear, without major obligations, without partners and without serious asset-related risks. Even then, taxes and fixed contributions must be checked in advance.
When it can be considered
- individual service without major obligations;
- low turnover and clear expenses;
- no partners and no share distribution;
- no complex trade, warranty or rent risks;
- the entrepreneur understands fixed payments.
When it is better not to choose it
- employees or subcontractors are planned;
- there are B2B clients, banks or large contracts;
- there is trade, stock, import, equipment or rent;
- there is risk of returns, claims and material damage;
- the business may grow into VAT or IT Park.
2026 taxes
What taxes and contributions an Individual Enterprise pays
The tax burden is not limited to income tax. Fixed contributions, medical insurance, VAT if turnover grows, payroll taxes for employees and possible local payments must also be considered.
The most common mistake is looking only at the 12% rate and ignoring obligations that may arise even with low activity.
Income taxusually 12% of taxable income, depending on the applicable regime, declaration and confirmed expenses
CNAS social fundfor the founder of an Individual Enterprise, the 2026 fixed annual contribution is 22 878 MDL, with nuances for status, employees and suspension
CNAM medical fundin 2026, the fixed medical insurance premium is 12 636 MDL for persons required to insure themselves individually
VATif the taxable supplies threshold for 12 consecutive months is exceeded, VAT registration may become mandatory
Employeesif the enterprise hires people, employment contracts, payroll taxes, HR documents and reporting appear
Additional paymentslocal fees, cash register, POS, licenses, permits, e-Factura and other activity-specific obligations may apply
Fixed burden
Even without profit, an Individual Enterprise may create obligations
For an SRL with no employees and no activity, the founder often does not have this kind of personal fixed burden simply because the company exists. In an Individual Enterprise, the form is linked to the individual, so social and medical obligations must be checked separately.
Possible fixed burden in 2026
35 514 MDL
22 878 MDL CNAS + 12 636 MDL CNAM, if both obligations apply
If there is no activity, it is not enough to leave the Individual Enterprise “empty” and stop monitoring obligations. Suspension, insurance status, absence of debts and deregistration should be checked.
VAT
The VAT threshold may also apply to an entrepreneur
If an Individual Enterprise grows in turnover, taxable supplies over 12 consecutive months must be monitored. From 1 March 2026, the mandatory VAT registration threshold is 1 700 000 MDL.
After VAT registration, accounting, documents, prices, reporting and client relationships change. For many activities, this makes the Individual Enterprise form even less convenient.
VAT threshold 2026
1 700 000 MDL
for 12 consecutive months of taxable supplies
Check the VAT threshold
Form choice
Why an Individual Enterprise is often outdated and less profitable than an SRL
For a small individual activity, it may look logical. But for a business with growth, contracts and responsibility, the form often loses to SRL in safety and flexibility.
Do not confuse
Independent entrepreneur is a separate regime from 2026
From 2026, there is a special independent entrepreneur regime for certain activities. It has separate registration and a 15% single tax on income, part of which is allocated to social contributions.
This is not the classic Individual Enterprise. Before choosing, the activity, client model and whether an SRL is safer should be checked.
15%
single tax for independent entrepreneur
ASIP.MD role
We check not only the tax, but also the consequences of the form
Before registration, it is important to understand which form suits the actual work model: Individual Enterprise, SRL, independent entrepreneur or another option. We review the activity, risks, future turnover, employees, bank, VAT and accounting support.
FAQ
Common questions about Individual Enterprise taxes
These answers explain why, before opening an Individual Enterprise, the registration price is not enough and personal liability must be calculated as well.
An Individual Enterprise is a business form where a person conducts entrepreneurial activity in their own name and at their own risk, without creating a separate legal entity.
The key risk is personal liability. If debts, client claims, penalties, contractual obligations or enforcement procedures appear, the entrepreneur's personal assets may be affected.
Usually, the analysis includes 12% income tax on taxable income, fixed CNAS social contribution, CNAM medical insurance, VAT if the threshold is exceeded and payroll taxes if there are employees. The exact calculation depends on activity and personal status.
No sales does not automatically mean no obligations. While the form remains active, certain fixed obligations may remain. Before pausing the activity, suspension, insurance status or deregistration should be checked.
SRL is usually more suitable if employees, partners, B2B contracts, major purchases, loan obligations, commercial risks, VAT, IT Park or business growth are expected.
The independent entrepreneur regime is a separate special regime applicable from 2026 to certain activities. It should not be automatically treated as the classic Individual Enterprise form.