Moldova E-invoicing

Moldova is currently in a transition period regarding its adoption of mandatory e-invoicing.

The nation plans to fully implement obligatory e-invoicing for B2B transactions by October 2026, following a January 2026 pilot. The electronic invoicing system will be built on the new national “e-Factura” platform established by the Moldovan Ministry of Finance.

Mandatory B2G e-invoicing has been in place since 2023, along with voluntary services. The new mandate aims to propel the economy into the digital age, reduce costs for SMEs, increase compliance and boost transactional transparency.

The new legislation will introduce Virtual Cash Registers and electronic receipts (eBon), allowing digital receipts via smartphone and tablet apps sent via email or SMS, thereby simplifying the process.

This page provides an overview of Moldova e-invoicing requirements. Bookmark it to stay ahead of regulatory changes.

Table of contents

1. B2B e-invoicing in Moldova

2. B2G e-invoicing in Moldova

3. The use of Peppol in Moldova

4. E-invoicing requirements in Moldova

5. Timeline of e-invoicing adoption in Moldova

6. Setting up e-invoicing adoption in Moldova with Sovos

7. FAQ

8. Additional resources

B2B e-invoicing in Moldova

The national platform, known as the FISC e-Factura system, has been in place for voluntary B2B e-invoicing use since 2014. Moldova has been steadily preparing to introduce mandatory B2B e-invoicing (using e-Factura) with a full rollout planned for 1 October 2026, following a pilot phase starting January 2026.

This expands on the existing B2G e-invoicing and voluntary services, aiming for a national, standardised system that will require both suppliers and recipients to be registered.

Sovos can help businesses in Moldova prepare for mandatory B2B e-invoicing, ensuring compliance with the new platform’s requirements.

B2G e-invoicing in Moldova

B2G e-invoicing has been mandatory in Moldova since 2023, requiring suppliers to public entities (and the National Medical Insurance Company, or CNAM) to use the national e-Factura platform for electronic invoices.

The e-invoices must conform to the local XML format and follow the process of issuing and receiving e-invoices via the platform (including adhering to the standard six-year archiving period).

The use of Peppol in Moldova

Moldova joined an eDelivery pilot with Ukraine in December 2021 as the first step to integrating with the Peppol network. This pilot enabled the first iteration of cross-border electronic document exchange with EU countries (facilitated by the EU4Digital facility), which positioned Moldova for greater e-invoicing compliance.

Moldova then became the third country in the Eastern Partnership to join the Peppol eDelivery network, enabling businesses in Moldova to exchange electronic documents like e-invoices with any other connected party globally, provided both are registered with a Peppol Access Point. The network guarantees interoperability and secure, standardised electronic document exchange.

Learn more about Peppol e-invoicing.

E-invoicing requirements in Moldova

Moldova e-invoicing follows a framework that is compliant with Peppol eDelivery network, aligning with European standards as it develops its mandatory B2B e-invoicing system.

All companies and businesses in Moldova should submit e-invoices as part of the current voluntary and B2G system, primarily in the national local XML format via the national e-Factura platform.

Timeline of e-invoicing adoption in Moldova

Explore the key dates in Moldova’s mandatory e-invoicing journey:

  • 2014: E-Factura service introduced for voluntary use by businesses
  • 2023: B2G e-invoicing became compulsory for government entities
  • January 2026: A pilot phase for the mandatory B2B e-invoicing system is scheduled to begin
  • 1 October 2026: The full mandate for e-invoicing will be implemented for all relevant transactions, built around the existing national e-Factura platform

Setting up e-invoicing adoption in Moldova with Sovos

E-invoicing in Moldova is well on its way to full mandated adoption, and 2026 will be one of the most crucial development years for businesses as they navigate the new B2B changes in electronic invoicing.

Compliance can be complex, as amendments and mandates can happen without notice. Thankfully, Sovos are on hand to be your compliance partner, ensuring your e-invoicing is handled correctly.

Get in touch with us

FAQ

E-invoicing is becoming mandatory in Moldova as of 2026. The full national mandate for all businesses (B2B, B2C, B2G) is expected to launch by 1 October 2026, following a pilot phase in January 2026. This mandate will expand on existing B2G mandates and voluntary e-Factura systems.

Moldova uses an XML format for its official e-invoicing system (e-Factura). These e-invoices must also be digitally signed to ensure authenticity.

Yes, e-invoices in Moldova require a digital signature to ensure authenticity and integrity, with the system becoming more robust as Moldova aligns with EU standards for digital transactions and B2G e-invoicing.

Additional resources

E-invoicing Guide

The ultimate overview of electronic invoicing’s global rise.
Read here