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Moldova e-invoicing Oct 2026

Mandatory e-factura 1 October 2026

The Moldavian Ministry of Finance has confirmed the launch schedule for its mandatory e-invoicing (e-factura) regime:

  • H2 2025: start of regulatory and technical documentation
  • Jan 2026: pilot phase
  • Oct 2026: full mandate

The mandate will be built around a new Directorate of Public Revenue national e-invoicing platform, ‘E-invoice’ or E-Factura in use for B2G.

Moldova introduced compulsory B2G e-invoicing at the start of 2023.

Moldova’s e-Fatura service provides a platform for voluntary e-invoicing. It was first launched in 2014.

The Ministry of Finance launched a public consultation of its proposed extension of e-invoicing (e-factura) regime to further public-related bodies.

Europe e-invoicing

Country Date Comments (click for details)
EU ViDA e-invoicing 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bosnia 2029 Proposed pre-clearance B2B and B2G e-invoicing
Bulgaria Jan 2028 B2B e-invoicing and e-reporting
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 1 Jul 2025 Customers may require e-invoicing
Estonia 2 2027 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Germany Jul 2030 Domestic e-reporting transactions
Greece Feb 2026 e-invoicing based on exiting myDATA digital reporting
Greenland Mar 2025 Mandatory B2G e-invoicing
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Hungary 2 2028 E-invoicing consultation 2026
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland Nov 2028 B2B e-invoicing & e-reporting phased mandate
Latvia Jan 2028 B2B e-invoices based on PEPPOL
Lithuania Jan 2028 E-invoicing platform being scoped
Luxembourg Jan 2028 B2B domestice transactions e-invoicing
Malta TBC Phased B2B e-invoicing & e-reporting
Moldova Oct 2026 E-invoicing mandate
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands Jul 2030 E-invoicing mandate
Netherlands Jul 2031 domestic e-reporting mandate
North Macedonia Apr 2027 E-invoicing mandate
Norway Jan 2027 E-invoicing and digital bookkeeping mandate
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Portugal Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
San Marino 2027 e-invoicing mandate
Serbia Jan 2023 B2B e-invoicing
Slovakia Jan 2027 B2B and B2C e-invoice rollout
Slovenia Jan 2028 B2B e-invoicing mandate
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 3 Jan 2027 Certified e-invoicing software VERI*FACTU
Spain 3 Oct 2027-28 One-year phased B2B e-invoicing exchange
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers
UK Nov 2025 April 2029 B2B e-invoicing

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