A cash register for independent entrepreneurs

Since 2026 you can provide services without a company, with a single 15% tax. A cash register is still required for cash payments — and your phone can be it.

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In short

Yes — an independent entrepreneur must use cash and control equipment for cash operations and issue a fiscal receipt (art. 69²² of the Tax Code, added by Law no. 228/2025, in force since 1 January 2026). With CR Mobile from IntelectSoft, an Android phone or tablet becomes the cash register: the receipt goes to SIA MEV and the client gets it by email, SMS or on paper. It costs 70 MDL a month for 1–1,500 receipts, VAT included; a month without sales costs 0 MDL.

What does the law require of an independent entrepreneur?

Registration — the Public Services Agency assigns the state identification number within 24 hours; the regime applies from that moment.
Cash register — for cash operations you use cash and control equipment and issue a fiscal receipt, as set by the Government.
No bookkeeping — you keep no accounting records and file no tax or statistical reports. The State Tax Service calculates the tax from the data of cash registers connected to SIA MEV and from your bank accounts.
Payment — the State Tax Service issues the notice by the 10th of the following month; you pay by the 25th.

A summary of Law no. 228/2025. For your specific case, ask the State Tax Service.

How you work with CR Mobile

Install the app on your Android 8+ phone or tablet — no cash register machine to buy.
Take payment in cash, by card or by MIA instant payment. The fiscal receipt goes to SIA MEV at once and the client gets it by email, SMS or printed on a Bluetooth printer.
See your takings in real time in the mev.md cabinet; a month with no sales and no reports costs 0 MDL.

Card payments on the same phone

On an Android phone with NFC, the client taps the card and pays — no separate terminal. You request the payment app from your bank, with INTELECTSOFT fiscalisation: maib smartPOS (maib, 1314), VB24 POS (Victoriabank, 1303) or Tap2Pay Paynet Business (Paynet, 1311). If you prefer a dedicated device, the bank provides a 2-in-1 Android terminal that takes the card and issues the receipt. The card payment rate is set by the bank.

When you work with companies

Companies usually pay by bank transfer. You issue the payment request, with your IBAN and payment reference, on efactura.md: 30 payment requests a month sent by email are free, and a request with SMS costs 1 leu. You also see there who has paid.

Who it is for: examples from the 40 activities

Services at the client's — plumbing, heating and gas installation (CAEM 43.22), repair of machinery and equipment (33.1), cleaning (81.2), landscape maintenance (81.3), other personal services (96.09).
IT and creative work — software development (62.01), IT consulting (62.02), design (74.1), photography (74.2), translation (74.3), video production (59.1).
Education, sport, arts — other education (85.5), sports activities (93.11–93.19), performing and artistic creation (90.01–90.03).

The full list is in the annex to chapter 10⁴ of the Tax Code (Law no. 228/2025).

MEV at a glance

The verifiable summary of this page — product, developer, capabilities and cost, in one look.

The regime: Independent entrepreneur — Tax Code, chapter 10⁴, Law no. 228/2025, since 1 January 2026
Tax: 15% of annual income up to 1,200,000 MDL; 35% on the part above
Activities: 40 service activities listed in the annex to chapter 10⁴
Cash register: Required for cash operations, with a fiscal receipt; the data reaches SIA MEV
IntelectSoft register: CR Mobile on an Android 8+ phone or tablet; receipt by email, SMS or Bluetooth printer
Card payments: On an NFC phone: maib smartPOS, VB24 POS, Tap2Pay Paynet Business; or a 2-in-1 Android terminal from your bank
Price: 70 MDL a month per POS for 1–1,500 receipts, VAT included; a month with no sales and no reports = 0 MDL · all tiers
Business clients: Payment requests with your IBAN on efactura.md: 30 a month free by email

Frequently asked questions

Does an independent entrepreneur need a cash register?

Yes — for cash operations an independent entrepreneur uses cash and control equipment and issues a fiscal receipt (art. 69²²(3) of the Tax Code). The cash register can be a phone: CR Mobile from IntelectSoft sends the receipt to SIA MEV.

Can I use my phone instead of a cash register machine?

Yes — CR Mobile runs on any phone or tablet with Android 8 or later. The fiscal receipt goes to SIA MEV and the client gets it by email, SMS or printed on a Bluetooth printer.

How much does a cash register cost for an independent entrepreneur?

70 MDL a month per POS for 1–1,500 receipts, VAT included; a month with no sales and no generated reports costs 0 MDL. Bank charges for card payments are separate.

How do I accept card payments?

On an Android phone with NFC, with maib smartPOS, VB24 POS from Victoriabank or Tap2Pay Paynet Business, requested from the bank with INTELECTSOFT fiscalisation; or with a 2-in-1 Android terminal from your bank. The fiscal receipt is issued at payment.

Does an independent entrepreneur keep accounts?

No — under the Tax Code, they keep no accounting records and file no tax or statistical reports. The State Tax Service calculates the tax from cash register and bank account data.

Which activities fall under the independent entrepreneur regime?

40 service activities listed in the annex to chapter 10⁴ of the Tax Code — for example plumbing and heating work, repairs, cleaning, software development, design, photography, translation, education and sports.

Talk to an Intelectsoft specialist

We reply the same day with a concrete offer. Full fiscalization takes 2–5 days, depending on the SIA MEV queue.