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Moldova e-Invoicing
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Moldova's State Tax Service runs e-Factura, a central platform for creating, signing and exchanging invoices. It is compulsory in public procurement, for petrol and diesel sales, for invoices issued by public bodies and for VAT payers on the tax service's risk list. The Tax Code sets no date for extending it to other B2B trade.
Previous
1 April 2019B2B
First list of mandatory users in force
Latest
20 March 2026B2B
State Tax Service updates the mandatory e-Factura list
Moldova e-Invoicing Overview
B2B
phased
since 1 January 2018Article 117 of the Tax Code makes e-Factura compulsory for defined groups rather than for every VAT payer. Under paragraph (1¹), taxable persons on the State Tax Service list must issue electronic invoices for domestic taxable supplies, a duty that SFS Order 645/2018 dates from 1 January 2018. The service picks them by risk analysis against that order's criteria, and a listed taxpayer must use e-Factura exclusively within three calendar days of the list being approved and published. Paragraph (1³) has covered VAT-taxable sales of petrol and diesel since 1 May 2022. Since 1 January 2025, Law 214/2024 has added supplies to economic agents located in Moldova that have no fiscal relations with its budget system, and supplies for the donor-funded technical assistance and grant-funded investment projects covered by article 104(c¹). Other taxable persons can use e-Factura once they accept its terms of use.
B2G
mandatory
since 1 January 2021Article 117(1²) of the Tax Code has required e-Factura invoices in public procurement since 1 January 2021. In the wording set by Law 187/2025 from 18 July 2025, it covers suppliers performing contracts awarded under Law 131/2015 on public procurement, Law 74/2020 on sectoral procurement, Law 22/2025 on concessions, the defence and security procurement law or the small-value procurement rules in Government Decision 870/2022. Defence and security contracts declared secret or needing special security measures are left out. In the other direction, point 3 of Government Decision 294/1998 requires ministries, their subordinate bodies, the public institutions and state enterprises they founded, and autonomous public institutions to issue tax invoices only through e-Factura. Paper remains allowed where their accounting systems are not connected to e-Factura or an electronic invoice cannot be issued for objective reasons.
B2C
none
No e-invoicing duty applies to consumer sales. Under article 117(3) of the Tax Code , retail sales and services in dedicated premises and in e-commerce need no tax invoice when takings are recorded through cash registers, banks or payment service providers, unless the buyer asks for one by the last day of the month of supply.
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Implementation Timeline(13 events)
Key mandate dates. Select a date for detail, or show all updates below.
Selection criteria for the list published
7 December 2018
B2B
e-Factura compulsory in public procurement
1 January 2021
B2G
VAT refund linked to e-Factura
1 January 2023
B2B
Article 101⁶ of the Tax Code , added by Law 356/2022, lets VAT payers that document transactions through e-Factura or through cash registers connected to the electronic sales monitoring system claim a refund of excess input VAT on transactions recorded from 1 January 2023, within limits set by the Government.
Law 214/2024 widens the e-Factura duty
1 January 2025
B2B
Law 214 of 31 July 2024 added paragraphs (1⁴) to (1⁶) to article 117 of the Tax Code , requiring e-Factura for supplies to economic agents in Moldova with no fiscal relations with its budget system and for supplies to donor-funded technical assistance and grant-funded investment projects under article 104(c¹).
Procurement rule restated
18 July 2025
B2G
Law 187 of 10 July 2025 set the current wording of article 117(1²) of the Tax Code, which applies the e-Factura duty to contracts under the public procurement, sectoral procurement, concessions and defence procurement laws and the small-value procurement rules.
Reverse-charge rule added to e-Factura
12 March 2026
All
SFS Order 121/2026 , published on 12 March 2026 with effect from 1 January 2026, amended the e-Factura Regulation for the reverse charge that Law 139/2025 introduced on certain energy supplies: where an invoice carries the "Taxare inversă" (reverse charge) mention, the VAT rate and VAT amount columns carry a dash and the total value of the operation is entered instead.
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Compliance Regime
Tax Authority
CTC Model
Centralised platform
Invoices are created, signed and exchanged inside SIA e-Factura, the State Tax Service platform reached through the taxpayer's personal cabinet with MPass authentication, under the e-Factura Regulation approved by SFS Order 317/2020 . The system assigns the series and number, from EAA000000001 to EZZ999999999, when the supplier applies its first qualified electronic signature, and it refuses to issue an invoice to a buyer struck off or liquidated in the state registers. In the long cycle an invoice is final only once the buyer signs it, and the electronic document is the original. The short cycle ends with the supplier's second signature and is required where the buyer is not registered or has not agreed to receive that supplier's invoices electronically. Buyers can reject an invoice with a reason, and cancelling a finished invoice needs the buyer's signed confirmation. Documents can be imported as XML or XLS files or through an API, using schemas published in the system's help section.
Standards
N/A
Technical Formats
XML (SIA e-Factura import schema)
Penalties
Exemptions
Latest Update
Timeline Update
20 Mar 2026State Tax Service updates the mandatory e-Factura list
SFS Order 141/2026 of 18 March 2026 took effect on 20 March 2026. It added seven economic agents selected under the criteria in SFS Order 645/2018 to the list of taxpayers obliged to use e-Factura, and removed eleven whose VAT registration had been cancelled.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Moldova
Yes, e-Invoicing is mandatory in Moldova for B2G (since 1 January 2021) transactions.
B2B e-Invoicing in Moldova is in a phased rollout since 1 January 2018. Article 117 of the Tax Code makes e-Factura compulsory for defined groups rather than for every VAT payer. Under paragraph (1¹), taxable persons on the State Tax Service list must issue electronic invoices for domestic taxable supplies, a duty that SFS Order 645/2018 dates from 1 January 2018. The service picks them by risk analysis against that order's criteria, and a listed taxpayer must use e-Factura exclusively within three calendar days of the list being approved and published. Paragraph (1³) has covered VAT-taxable sales of petrol and diesel since 1 May 2022. Since 1 January 2025, Law 214/2024 has added supplies to economic agents located in Moldova that have no fiscal relations with its budget system, and supplies for the donor-funded technical assistance and grant-funded investment projects covered by article 104(c¹). Other taxable persons can use e-Factura once they accept its terms of use.
B2G e-Invoicing in Moldova is mandatory since 1 January 2021. Article 117(1²) of the Tax Code has required e-Factura invoices in public procurement since 1 January 2021. In the wording set by Law 187/2025 from 18 July 2025, it covers suppliers performing contracts awarded under Law 131/2015 on public procurement, Law 74/2020 on sectoral procurement, Law 22/2025 on concessions, the defence and security procurement law or the small-value procurement rules in Government Decision 870/2022. Defence and security contracts declared secret or needing special security measures are left out. In the other direction, point 3 of Government Decision 294/1998 requires ministries, their subordinate bodies, the public institutions and state enterprises they founded, and autonomous public institutions to issue tax invoices only through e-Factura. Paper remains allowed where their accounting systems are not connected to e-Factura or an electronic invoice cannot be issued for objective reasons.
Moldova supports the following e-Invoice formats: XML (SIA e-Factura import schema).
Moldova uses the following e-Invoicing standards: N/A.
Invoices are created, signed and exchanged inside SIA e-Factura, the State Tax Service platform reached through the taxpayer's personal cabinet with MPass authentication, under the e-Factura Regulation approved by SFS Order 317/2020 . The system assigns the series and number, from EAA000000001 to EZZ999999999, when the supplier applies its first qualified electronic signature, and it refuses to issue an invoice to a buyer struck off or liquidated in the state registers. In the long cycle an invoice is final only once the buyer signs it, and the electronic document is the original. The short cycle ends with the supplier's second signature and is required where the buyer is not registered or has not agreed to receive that supplier's invoices electronically. Buyers can reject an invoice with a reason, and cancelling a finished invoice needs the buyer's signed confirmation. Documents can be imported as XML or XLS files or through an API, using schemas published in the system's help section.
Moldova has penalties for e-Invoicing non-compliance. Non-electronic invoice from a listed taxpayer: A taxpayer on the e-Factura list that issues a tax invoice other than an e-Factura for a domestic taxable supply is fined 25% to 35% of the value of the operations recorded in those documents under article 257(2) of the Tax Code.
Exemptions from Moldova e-Invoicing may apply to: Energy, communications and utilities. Check specific criteria as exemptions vary by transaction type and business size.