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Moldova e-Invoicing

Updated 30 September 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Moldova has mandated e-invoicing for suppliers to public entities and CNAM since 2019, using the FISC e-Factura system and local XML. B2B use of e-Factura is voluntary, and there is no B2C mandate.

Moldova e-Invoicing Overview

B2B
voluntary
No mandate. Voluntary use of the FISC-e-Factura system is allowed.
B2G
mandatory
since 1 January 2019
Mandatory for suppliers to public entities and CNAM.
B2C
none
No mandate.

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Implementation Timeline(1 events)

Key mandate dates. Select a date for detail, or show all updates below.

E-Receipt Proposal
1 January 2025
B2C
Proposal to allow virtual cash registers and e-receipts (eBon).

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Compliance Regime

Standards
FISC-e-Factura

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

Local XML

Detailed exemptions, penalties and cross-border rules for Moldova are not yet published. The official sources have the latest detail.

Official Sources

  • egov.mdOfficial site
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Related Countries

  • DenmarkVoluntary
  • AlbaniaMandatory
  • AndorraNone
  • AustriaNone

Frequently asked questions about e-Invoicing in Moldova

Yes, e-Invoicing is mandatory in Moldova for B2G (since 2019-01-01) transactions.

B2B e-Invoicing in Moldova is voluntary. No mandate. Voluntary use of the FISC-e-Factura system is allowed.

B2G e-Invoicing in Moldova is mandatory since 2019-01-01. Mandatory for suppliers to public entities and CNAM.

Moldova supports the following e-Invoice formats: Local XML.

Moldova uses the following e-Invoicing standards: FISC-e-Factura.