Moldova
MDMoldova’s e-Factura information system lets businesses create, sign, send and validate VAT invoices electronically; official guidance confirms historical central-authority issuance duties, while current supplier obligations require checking the Tax Code and State Tax Service rules.
Guide reviewed .
Invoicing and electronic documents
e-Factura (SI „e-Factura”)
The national portal for electronic VAT invoices (facturi fiscale) and invoices. It validates electronic invoices, keeps them in a central register, and handles supplier, buyer and carrier roles. It is a national system; no Peppol Authority exists for Moldova.
e-Factura invoices, downloadable and uploadable as XML · Official source: E-Government Agency · e-Factura user guide v2.0 (2021)
e-Factura service listing
The E-Government Agency lists e-Factura as a service for economic agents. It says an electronic invoice has the same legal value as a paper one.
Electronic invoices and VAT invoices · Official source: E-Government Agency · e-Factura service
e-Factura is Moldova’s central system for electronic VAT invoices. The supplier signs each invoice inside the system and the buyer signs or rejects it there, so the invoice and its status are held centrally rather than only in the parties’ own systems. See the e-Factura user guide.
The official rules on who must use e-Factura, and from when, could not be reached for this guide: the State Tax Service’s site and the legislation portal refused automated access. The historical central-authority issuance duty is separately documented, but it does not establish the current supplier-side scope. Check the Tax Code and current SFS rules before treating a transaction as compulsory.
Legal guide
VAT invoices · e-Factura
Electronic issue supported; mandatory scope not confirmedIn e-Factura, the supplier creates and signs a VAT invoice, sends it to the buyer, who accepts and signs or rejects it, and a carrier can sign where goods are transported. The system produces the TVALIVR and TVAFACT VAT-return annexes from these invoices.
Official source: E-Government Agency · e-Factura user guide v2.0 (2021)Central public authorities · issuing invoices
Historical obligation from 1 September 2014The E-Government Agency states that Government Decision No. 461 of 16 June 2014 required central public authorities to issue invoices through e-Factura. This is an issuer obligation on public authorities, not proof of the start date for their suppliers.
Official source: E-Government Agency · e-Factura launch and central-authority issuance requirementSuppliers · current compulsory scope
Not fully verifiedCurrent State Tax Service pages and the legislation portal refused direct access. Check article 117 of the Tax Code and the current mandatory-user rules. This guide does not assert a general B2B start date from an unconfirmed vendor report.
Official source: E-Government Agency · e-Factura serviceInput VAT · non-electronic invoices from mandatory users
Specific deduction restriction repealed from 1 January 2026The Finance Ministry confirms repeal of Tax Code article 102(18), which restricted input-VAT deduction for non-electronic invoices from suppliers on the mandatory e-Factura list. Repeal of that buyer-side restriction does not, by itself, abolish the supplier's separate issuance duty.
Official source: Moldova Ministry of Finance · 2026 Tax Code changes, repeal of article 102(18)
Timeline
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e-Factura launched
The E-Government Agency identifies this as the service launch date.
Official source: E-Government Agency · e-Factura launch and central-authority issuance requirement -
Central authorities must issue through e-Factura
The announced issuer duty starts for central public authorities under Government Decision No. 461. Supplier-side requirements have a separate scope.
Official source: E-Government Agency · e-Factura launch and central-authority issuance requirement -
Specific input-VAT deduction restriction repealed
The Finance Ministry confirms repeal of article 102(18), concerning non-electronic invoices from suppliers listed as mandatory e-Factura users.
Official source: Moldova Ministry of Finance · 2026 Tax Code changes, repeal of article 102(18)
Peppol in Moldova
- Directory participants
- 3
- Document families
- 6
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse2 participants
- 2 participants
- 2 participants
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.