Home / Elements of an invoice for payment

Legally-sound invoice should contain all the information to make payments

Typical list of elements of an invoice for payment:

  1. The word "Invoice for payment"
  2. Invoice number for payment in the e-Cont.md system;
  3. Invoice number (internal identifier) of the Seller;
  4. Date of issue of invoice for payment;
  5. Validity period of the invoice for payment (in days);
  6. Date of transfer of goods or materials, provision of works or provision of services;
  7. Seller's company name, Cod fiscal (IDNP or Tax ID), address, phone number and E-mail;
  8. Name of the Buyer/Payer (company) or Name and Family of the individual (optional);
  9. Mobile phone number and E-mail of the Payer;
  10. Terms and conditions;
  11. Lines describing each product or service;
  12. Unit cost of a product/service;
  13. Tax rates;
  14. Total amount due and currency name;
  15. Notes from the Seller.

Templates of electronic invoice for payment

Legislation of the Republic of Moldova

Invoice for payment – Briefly

  • The invoice for payment IS the primary document, but is NOT a primary document of STRICT reporting;

  • In ELECTRONIC form, the signature is NOT a MANDATORY element.

According to paragraphs (7), (8) and (9) of Article 11, Law No. 287 of December 15, 2017 on accounting and financial reporting:

  • (7) Primary documents contain the following mandatory elements:
    • a) the name and number of the document;
    • b) the date the document was drawn up;
    • c) name, address, IDNO (fiscal code) of the entity on behalf of which the document is drawn up;
    • d) name, address, IDNO (fiscal code) of the recipient of the document, and in the case of individuals - IDNP (identification number);
    • e) content of economic facts;
    • f) units of quantity and value in which economic facts are expressed;
    • g) positions, surnames, names and signatures of persons responsible for the implementation (commission) of economic facts.
    • (71) In cases established by the Ministry of Finance, units of value in which economic facts are expressed in primary documents are not a mandatory element.
  • (8) Depending on the provisions of regulatory enactments and the information needs of the subject, primary documents may include other elements in addition to those provided for in paragraph (7).
  • (9) In the case of drawing up primary documents, with the exception of primary documents of strict accountability, in electronic form, the signature is not a mandatory element. In such cases, the method of identifying the persons who initiated, ordered and/or approved the implementation of the relevant economic facts is established by internal procedures.