Moldova E-Invoicing

Key compliance facts

About Moldova E-Invoicing

Moldova's e-Factura platform — first launched in 2014 as a voluntary system — became mandatory for B2G transactions from 2023, including suppliers to public entities and the National Medical Insurance Company (CNAM). The Ministry of Finance has confirmed the schedule for the full mandatory B2B regime: regulatory and technical documentation development from H2 2025; pilot phase from January 2026; mandatory rollout from 1 October 2026 for designated taxpayer categories including B2B. Invoices must conform to the local XML format with a standard six-year archive. Complementary reforms include Virtual Cash Registers and eBon (digital receipts sent via email/SMS/app) — moving consumer-facing transactions onto digital channels. Cross-border interoperability via Peppol is on Moldova's roadmap, supported by EU pilots including a Moldova-Ukraine exchange. The reform aligns Moldova with the European Continuous Transaction Control (CTC) ecosystem in line with its EU accession trajectory.

Implementation Phases

1. ✓

   Voluntary e-Factura

   2014

   e-Factura launched as voluntary system.

2. ✓

   B2G mandatory

   2023

   Mandatory for suppliers to public entities and CNAM.

3. ◉

   Pilot phase B2B

   Jan 2026

   Pilot for the mandatory B2B regime begins.

4. ○

   Full B2B mandate

   Oct 1, 2026

   Mandatory B2B and B2G e-invoicing for designated taxpayer categories.

Key Compliance Facts

• Operating authority: SFS — State Tax Service
• Platform: e-Factura (since 2014)
• B2G mandatory since 2023
• Pilot B2B from Jan 2026; mandatory 1 Oct 2026
• Local XML format; 6-year archive
• Virtual Cash Registers and eBon for retail
• Peppol interoperability on roadmap (EU accession context)
• Moldova-Ukraine cross-border pilot

Frequently Asked Questions

Topics