Invoicing and Tax regulation in Moldova

Invoicing Regulation in Moldova

In Moldova, invoicing practices are governed by the Moldovan Tax Code. All businesses, including b2b, b2c, and b2g, are required to issue invoices for goods and services provided. Moreover, all invoices must be registered with the tax authorities and complies with the specifications stipulated in the Tax Code.

Real-Time Reporting / Fiscalization in Moldova

Moldova implemented fiscalization rules, requiring businesses to use certified cash registers, which directly report sales to the tax authorities in real-time. Currently, however, this is mandatory for b2c businesses, with b2b and b2g being exempt.

E-Invoicing in Moldova

E-invoicing is not mandatory in Moldova but is gaining popularity due to its efficiency. Businesses can utilize this method for b2b, b2c, and b2g transactions, but physical invoices are still considered the norm. Digital signatures are also permitted to validate e-invoices.

VAT/GST/Tax Compliance in Moldova

The standard VAT rate in Moldova is 20%, with a reduced rate of 8% for certain goods. Businesses having a turnover exceeding MDL 1,200,000 must register for VAT. Compliance with this regulation is mandatory for all businesses (b2b, b2c, b2g). Notably, foreign businesses providing digital services to consumers must also register and remit VAT.

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