Moldova Self-Employed — CET18 & Contributions Return

Establish the client's tax residency, legal form (ÎI sole proprietor vs natural person), and which regime applies for the year: general 12% flat rate, IT Park 7%-of-turnover, 4% small-business turnover, or independent-retail 1% (Chapter 10², 2025 only). Regime determines the entire computation path and which sections of CET18 are completed.

Gather all income evidence and expense documentation for the tax year. Classify every bank statement line using the Moldova transaction pattern library: client payments (PLATA, INCASARE, ONORARIU), platform payouts (Stripe, PayPal, Wise, Upwork), deductible operating costs, non-deductible items, and own-account transfers to exclude. For VAT-registered clients, extract the net (ex-20% VAT) income figure.

Determine the correct CAS (social insurance) and CNAM (health insurance) liability. For general-regime sole proprietors not in the justice sector, CAS is a fixed annual amount of MDL 20,518 and CNAM is MDL 12,636 for 2025. Justice-sector professionals (lawyers, notaries, bailiffs, forensic experts, mediators, authorised administrators) pay a higher fixed CAS of MDL 27,772. Confirm payment dates and any outstanding balances, since contributions are deductible from the PIT base.

Compute the net taxable income under the applicable regime. For the general 12% regime: aggregate business income less allowable expenses, less CAS and CNAM contributions (to the extent deductible), less personal exemption (MDL 29,700/year standard, or MDL 34,620 increased) if annual taxable income does not exceed MDL 360,000. Apply the flat 12% rate to the resulting base. For IT Park: 7% of gross turnover (no expense deduction). For 4% SME: 4% of aggregate income. For independent retail (2025 only): 1% of income, minimum MDL 3,000.

Populate the CET18 annual return form on the SFS e-portal (Sistemul Informațional al Serviciului Fiscal de Stat — sfs.md / Cabinetul Personal). Enter business income, allowable deductions, contributions, exemptions, and compute final PIT liability or refund. Cross-check the computed figures against the bank statement schedule and contribution payment records. Flag any Tier 2 items (home office, vehicle, capital depreciation under Tax Code Art. 26-27) for accountant sign-off before submission.

Submit the reviewed CET18 via the SFS Cabinetul Personal portal by the 30 April deadline (e.g., 30 April 2026 for the 2025 tax year). Confirm that CAS and CNAM contributions have been paid to CNAS and CNAM respectively. Arrange payment of any PIT balance due by the same 30 April deadline to avoid late-payment interest (majorare de întârziere), set at 9% per annum for 2025, accruing daily.