Moldova
Voluntary, no mandate yet
Mandate Overview
The mandate
Moldova's State Tax Service (Serviciul Fiscal de Stat, SFS) operates the e-Factura platform, which supports voluntary B2B exchange and mandatory B2G submission under public procurement rules. Mandatory clearance of B2B invoices has been the subject of ongoing public consultation, with draft legislation circulated through 2024-2025 as part of Moldova's broader EU candidate-country reform agenda. As of early 2026, no binding B2B mandate has been enacted, though the SFS has indicated alignment with the EU ViDA framework as the working assumption.
Timeline
Key milestones
e-Factura platform launched as voluntary tax-document exchange tool
Mandatory e-Factura for B2G public procurement transactions
Draft B2B mandate legislation enters public consultation
Anticipated formal B2B legislation aligned with EU ViDA framework
Flowie Coverage
How Flowie supports Moldova
Flowie tracks Moldova regulatory developments. Native generation and transmission for Moldovan domestic flows is on the roadmap as the B2B mandate emerges and post-EU-accession alignment consolidates.
FAQ
Common questions
Is e-invoicing mandatory in Moldova today?
How does Moldova fit into the EU framework?
Ready for Moldova?
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