For over a decade, Moldova has maintained an electronic invoicing capability. However, 2026 marks the moment this capability becomes the national standard. This transition isn’t just about moving B2B transactions to a portal; it’s about aligning Moldova with the European “Continuous Transaction Control” (CTC) ecosystem, integrating digital receipts (eBon), and securing cross-border interoperability via Peppol.
1. The Roadmap: From Pilot to Performance
Moldova is leveraging its existing e-Factura platform to scale. The timeline is aggressive but structured:
| Milestone | Date | Status |
| B2G Compulsory | Pre-2025 | Established “Proving Ground” |
| B2B Pilot Phase | January 2026 | Voluntary testing of mandatory flows |
| Full B2B Mandate | October 1, 2026 | Mandatory for all B2B entities |
2. The Operating Model: Data Governance Over Document Exchange
When B2B goes mandatory, invoicing stops being a “document exchange” problem and becomes a platform-centric data governance challenge.
2.1 Standardized Onboarding
Unlike the voluntary era, compliance now assumes that both the supplier and the recipient are fully integrated into the national ecosystem. This “network effect” ensures that structured e-invoicing works at scale, removing the need to negotiate formats invoice-by-invoice.
2.2 Local Roots, European Ambitions
While the current focus is on the local XML structure within the e-Factura platform, the strategic direction is moving toward Peppol/eDelivery. This dual-track approach ensures that domestic compliance today doesn’t become a barrier to European trade tomorrow.
3. Retail Digitization: The eBon Revolution
Parallel to B2B e-invoicing, Moldova is tackling the retail layer with Virtual Cash Registers and eBon.
- Continuous Visibility: By moving receipts to the digital channel (email/SMS/App), the tax authority gains real-time visibility into the retail economy.
- Reduced Paper Friction: eBon reduces the reliance on physical hardware and paper, aligning fiscal controls with modern consumer behavior.
4. Peppol & eDelivery: The “Interoperability Lane”
Moldova’s trajectory is increasingly regional. Through EU-supported pilots (including Moldova–Ukraine exchange), the country is positioning itself for seamless cross-border trade.
4.1 The Strategic Advantage
For businesses operating across borders, the Peppol framework is the “Connect Once, Exchange with Many” solution. It avoids the nightmare of building custom integrations for every country, provided your ERP is ready to map once into a standardized format.
5. Strategic Redesign: Don’t “Install,” Transform
Mandatory e-invoicing projects rarely fail because of the tech; they fail because of process velocity and data quality. To prepare for October 2026, organizations must focus on:
- Master Data Discipline: If your buyer/seller IDs or VAT codes are messy in your ERP, they will be rejected by the e-Factura platform instantly. There is no “human in the middle” to fix it.
- Exception Engineering: How do you handle a rejection or a partial delivery in real-time? You need a pre-defined workflow for when the platform says “No.”
- The Archive Trap: You must be able to prove “what happened” end-to-end. Your internal ledger and the platform status must be in a permanent state of reconciliation
