North Macedonia Kicks Off E-Invoicing Pilot with "e-Faktura" System

On January 5, 2026, North Macedonia officially launched the pilot testing phase of its new national electronic invoicing system, "e-Faktura." This strategic move aims to replace paper-based processes with a centralized digital platform, enhancing transparency and real-time tax reporting across the country.

A Centralized Approach to Digitalization

Announced by the Minister of Finance and the Director of the Public Revenue Office (PRO), the new system operates without intermediaries, facilitating direct communication between businesses and the tax authority. While the system is centralized for direct submission, it also supports certified service providers to facilitate high-volume data exchange for larger enterprises. This architecture is designed to align with the OECD’s Tax Administration 3.0 standards, focusing on real-time data exchange and minimizing the administrative burden on taxpayers.

Scope of the Pilot Phase

The initial testing phase prioritizes the technical integration between private business software and the central state platform. Key activities include:

• API Testing: Companies are currently testing the Application Programming Interface (API) to ensure their ERP systems can seamlessly send and receive data.
• Digital Signatures: Participants must submit digitally signed e-invoices, which the system validates by assigning a unique electronic identifier (eID).
• Non-Binding Data: It is important to note that while real data from PRO registers is used, invoices generated during this pilot phase have no legal or tax effect.

Roadmap for Full Implementation

The PRO has outlined a clear timeline for rolling out the system to the wider economy.

Upcoming milestones:

• Q1 2026 (End): Release of a dedicated web portal and client application tailored for smaller companies that lack their own sophisticated invoicing software.
• Q2 2026 (End): Launch of the full production server, marking the transition from testing to gradual mandatory implementation.

Technical documentation is already available for registered users, and businesses are encouraged to begin adapting their systems now to ensure compliance before the production environment goes live.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.