In the circumstances when the entrepreneurial relationships claim more ground, different forms of offences take place in this domain. One of these manifestation concerns the false entrepreneurial activity, meaning a form of a legal activity designated to hide an illicit enterprise. The identification of acts that construct the offence of false entrepreneurial activity, regarded by the 242nd article of the Penal Code of Moldova, is a complex process, which can lead to a better understanding of the role played by the created enterprise and on the basis of which illegal activity is ongoing. That is why our scientific approach regards this problem, which remains a disputed subject of the juridical doctrine. To amplify the present study, we oriented our research to the determination of the normative content used by the legislator in the disposition of the 242nd article of the Penal of Moldova.