Enterprises founded by the Associations of the Disabled, Blind and Deaf, Specialized companies

Specialized companies are enterprises whose targeted activities focus on the development and preservation of jobs for people with disabilities, as well as vocational training and professional development of persons with disabilities. Societies and public associations of persons with disabilities create specialized enterprises and/or integrative social enterprises that employ persons with disabilities.

A specialized enterprise is defined as an enterprise or organization in which 100% of the authorized capital is owned by societies and public associations of persons with disabilities, created to implement their statutory tasks, and in which persons with disabilities constitute 50% or more of the total number of employees. Specialized enterprises also include workshops and occupational therapy departments without legal status, existing within social and medical institutions, which have the right to conduct independent economic activity in compliance with current legislation.

Social enterprises and/or integration social enterprises in this category are likewise defined as enterprises in which 100% of the authorized capital is owned by societies and public associations of persons with disabilities, created to implement their statutory tasks, and in which persons with disabilities constitute 50% or more of the total number of employees.

The legal basis for this organizational form is provided by Law No. LP60/2012 of March 30, 2012 on Social Inclusion of Persons with Disabilities, the Tax Code of the Republic of Moldova — Article 53 on entities created by societies of the blind, deaf and disabled, and Article 283 on real estate tax exemption — as well as Law No. 547 of December 25, 2003 on Social Assistance. Economic activities subject to licensing under the law may only be carried out after obtaining the relevant license.

Financial Support

The state partially subsidizes the purchase of equipment and raw materials, the creation of jobs, and partially compensates mandatory state social insurance contributions paid by specialized enterprises of the Moldovan Society of the Disabled, the Moldovan Society of the Blind, and the Moldovan Association of the Deaf, including integration social enterprises in which 100% of the authorized capital belongs to societies and public associations of persons with disabilities. The financial resources for these purposes are approved annually by the state budget law.

Tax Relief

Under Law No. 60, social enterprises and integration social enterprises in this category are exempt from taxes and duties in accordance with current legislation. Under Article 53.1 of the Tax Code, enterprises set up for the statutory purposes of societies of the blind, deaf and disabled are fully exempt from income tax. Under Article 283 of the Tax Code, societies of the blind, societies of the deaf, societies of the disabled, and enterprises set up to fulfill their statutory purposes by these societies are exempt from real estate tax.

Social Security Contributions

The state partially compensates the mandatory state social insurance contributions paid by the specialized enterprises of the Society of the Disabled of the Republic of Moldova, the Blind Society of the Republic of Moldova, and the Association of the Deaf of the Republic of Moldova, including their Integration Social Enterprises. At present, NGOs and civil society organizations are actively lobbying for the extension of social insurance compensations to all Social Enterprises and Integration Social Enterprises more broadly.

Public Procurement

The law allows participation in government contracts on general terms. Advantages are available only when participating in social contracting procedures.

Educational and Informational Support

Social businesses may receive informational support from government bodies or non-profit institutions, such as the Small and Medium Entrepreneurship Development Organization, through seminars, training sessions, and experience exchange trips abroad organized by NGOs and their sponsors.