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  • 29.1.18.5 Ce activități pot fi desfășurate de către antreprenorul independent?
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29.1.18.5 Ce activități pot fi desfășurate de către antreprenorul independent?


BGPF

29.1.18.5 Ce activități pot fi desfășurate de către antreprenorul independent?

Potrivit art. 6920 din Codul fiscal, regimul fiscal al antreprenorilor independenți se aplică exclusiv activităților economice independente desfășurate în domeniul prestării serviciilor.
 
În acest sens, la anexa capitolului 104 din titlul II al Codului fiscal sunt enumerate domeniile de activitate deschise pentru activitate economică independentă, conform Clasificatorului Activităților din Economia Moldovei (CAEM-2).

Ordinul SFS nr. 499 din 15-10-2025

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Data publicarii:

28 October /2025 07:45

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Persoana fizică|Impozitul pe venit

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