Moldova e-Invoicing News and Updates
Every Moldova e-invoicing change recorded here: 4 updates, newest first, each cited to its official source. Last change logged 20 March 2026.
Follow our LinkedIn newsletter
Mandate deadlines, country updates and new guides from e-Invoice.app, straight to your LinkedIn feed.
March 2026
Moldova
Timeline Update
B2B
State Tax Service updates the mandatory e-Factura list
20 MarView Moldova e-Invoicing mandate
Moldova
Technical Update
e-Factura Regulation adds reverse-charge completion rule
SFS Order 121/2026 of 4 March 2026, published on 12 March 2026 and in force from 1 January 2026, added point 36² to the e-Factura Regulation. When a VAT payer applies the "Taxare inversă" mention, the VAT rate and VAT amount columns carry a dash and column 10.8 shows the total value of the operation.
12 MarView Moldova e-Invoicing mandate
January 2026
Moldova
Penalty Update
B2B
VAT deduction no longer tied to e-Factura from listed suppliers
Article 102(18) of the Tax Code, which made the buyer's VAT deduction on purchases from suppliers on the mandatory e-Factura list depend on holding an electronic invoice, was repealed from 1 January 2026 by Law 214/2024. The Ministry of Finance summary of 2026 Tax Code changes confirms the repeal. The fine for listed suppliers that issue non-electronic invoices, under article 257(2), still applies.
1 JanView Moldova e-Invoicing mandate
January 2025
Moldova
New Mandate
B2B
e-Factura extended to supplies to agents outside the budget system
Law 214 of 31 July 2024 added paragraphs (1⁴) to (1⁶) to article 117 of the Tax Code with effect from 1 January 2025. Taxable persons must now issue e-Factura invoices for supplies to economic agents located in Moldova that have no fiscal relations with its budget system, and for supplies to donor-funded technical assistance and grant-funded investment projects under article 104(c¹). Electricity, heat, natural gas, electronic communications and communal services are excluded.
1 Jan 2025View Moldova e-Invoicing mandate
News from other countries
- United Arab Emirates14
- Brazil11
- France11
- Côte d'Ivoire10
- Germany9
- Slovakia9
- China8
- Denmark8
- Spain8
- Malaysia8
- Poland7
- Romania7
- Argentina6
- Chile6
- Greece6
- Sri Lanka6
- Malawi6
- Oman6
- Vietnam6
- Belgium5
- Burundi5
- Republic of the Congo5
- Croatia5
- Indonesia5
- North Macedonia5
- Mauritius5
- Costa Rica4
- Dominican Republic4
- United Kingdom4
- Ireland4
- Italy4
- Kazakhstan4
- Luxembourg4
- Niger4
- Portugal4
- Russia4
- Tajikistan4
- Turkey4
- Bolivia3
- Estonia3
- Fiji3
- Hungary3
- India3
- Iran3
- Laos3
- Liberia3
- Netherlands3
- New Zealand3
- Philippines3
- Puerto Rico3
- Serbia3
- Singapore3
- Sierra Leone3
- Vanuatu3