How to open an I.I. (individual enterprise)

What an Î.I. is and when it makes sense

An individual enterprise (Î.I.) is a business registered in the name of a single person, the owner. It is the simplest form for someone selling alone: there is no share capital, no partners, and only a few incorporation documents.

The key difference from an S.R.L. is liability: the owner is liable for the business's debts with all their personal assets. If you plan partners, investors, large stock or contracts with penalties, an S.R.L. protects you better.

At a glance

Step by step

1. Choose a name and a registered address. If the address is not your home address, you need a document that gives you the right to use it, such as a lease.
2. Choose your business activities (CAEM codes). For an online shop the main activity is usually 47.91 — retail sale via the Internet. Add the activities for the products you sell.
3. File the application with ASP. You need the registration application (on the ASP form) and proof that you paid the state fee; ASP checks your identity when you file. You can order the service online at rsud.asp.gov.md, or at an ASP office with an appointment booked on re.asp.gov.md. The fee is 364 lei for registration within 24 hours, or 1,456 lei for urgent registration within 4 hours.
4. Receive the registration documents. ASP issues an extract from the State Register with the IDNO number, which is also the enterprise's fiscal code.
5. Open a bank account in the Î.I.'s name. IVO requires it: that is where your sales payouts arrive.
6. Set up accounting and get an electronic signature. An accountant tells you which records to keep and the filing deadlines. You need the electronic signature for tax reports.
7. Check licences and VAT. Some products require a licence or permit. VAT registration becomes mandatory once turnover exceeds 1.7 million lei over 12 consecutive months.

Taxes and contributions

• Income tax: 12% of the difference between revenue and documented expenses. The annual return is filed and the tax paid, as a rule, by 25 March of the following year. Keep every expense document — they lower your tax.
• Social insurance contribution (CNAS): 22,878 lei for 2026, a fixed amount. It is owed even if the business has no income that year.
• Health insurance premium (CNAM): 12,636 lei for 2026, a fixed amount. Paying by 31 March gets you a large discount; after that date the full amount is due, plus penalties.
• VAT: mandatory above 1.7 million lei of turnover over 12 months; the standard rate is 20%, with reduced rates for some goods.
• If you have employees: you withhold 12% income tax from the salary, pay 24% social contributions as the employer and withhold 9% health insurance from the employee.

The fixed contributions are the cost that matters most at the start: you pay them even if you sell little, so factor them in before opening an Î.I.

When an Î.I. is a good fit

• You work alone and do not plan partners or investors.
• Financial risks are small: no large loans, expensive stock or contracts with penalties.
• Your expenses are a large share of your revenue, so a tax on net income works in your favour.

If you want limited liability or plan to grow a team, read How to open an S.R.L.

Before you sell on IVO

• At sign-up you upload the State Register extract, a bank extract or bank account confirmation, and the owner's ID.
• Your registered activities cover the products you want to sell, and you have the licences required for regulated goods.

See also which legal forms we accept on IVO.

Professional check

This article is general guidance and does not replace legal or tax advice. Amounts are current for 2026, and laws, state fees and contributions change. Confirm the details with an accountant, a lawyer, or directly with ASP, the State Tax Service, CNAS and CNAM before opening your Î.I.