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🇲🇩 Moldova - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟢 B2B Mandatory Oct 2026 Authority: State Tax Service (STS) Platform: e-Factura / SIA

1. Context & Overview

Moldova has a comprehensive CTC framework with mandatory B2G e-invoicing since 2023. Full B2B e-invoicing becomes mandatory on October 1, 2026, following a pilot in January 2026.

DateScopeObligation
2014e-FacturaVoluntary e-invoicing system launched
2021B2GMandatory B2G e-invoicing
2023B2G AllFull B2G e-invoicing mandatory
Jan 2026B2B PilotVoluntary testing of mandatory flows
Oct 1, 2026B2B AllFull mandatory B2B e-invoicing

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. XML / Digital Signature| eFact[e-Factura Platform]
    
    subgraph "CTC Flow"
    eFact -->|"2. Validation"| STS[State Tax Service]
    STS -->|"3. Real-time Processing"| VAT_Reg[VAT Register]
    STS -->|"4. Archive"| STS_Arch[STS Archive]
    end
    
    subgraph "Cross-border"
    eFact <-->|5. Peppol Integration| Peppol_N[Peppol Network]
    end
    
    STS -->|"6. Status Update"| Rec[Recipient]
    VAT_Reg -.->|Audit Access| STS

🧱 Key Components

  1. e-Factura: National e-invoicing platform
  2. Digital Signature: Mandatory for invoice authentication
  3. Peppol Integration: Cross-border interoperability
  4. eBon: Electronic receipts for B2C

3. Data Standards & Formats

A. Accepted Formats

  • National XML format (e-Factura schema)
  • Digital Signature: Mandatory (qualified)
  • Peppol BIS: For cross-border (future)

B. Critical Data Fields

  • IDNO: Moldovan business registration number
  • ** TVA:** VAT registration number
  • Fiscal Number: Unique fiscal identifier

4. Business Model

  • Clearance Model: Real-time invoice validation through e-Factura
  • Broad Scope: B2B, B2G, and cross-border exports
  • eBon System: Parallel B2C digital receipts

5. Implementation Checklist

  • e-Factura Registration: Register with State Tax Service
  • Digital Signature: Obtain qualified electronic signature
  • XML Format: Implement national e-Factura schema
  • Real-time Integration: API connection to e-Factura
  • Peppol Setup: Prepare for cross-border interoperability
  • Archive Configuration: Set up required storage period

6. Resources