North Macedonia Proposes Mandatory E-Invoicing System
The Government of North Macedonia, through the Ministry of Finance, has published a Draft Law on Electronic Invoicing that would establish a centralized e-invoicing system administered by the Public Revenue Office (PRO). Under the proposed framework, the tax office would operate a central platform – known as e-Faktura – through which electronic invoices are issued, validated, received, accepted, rejected, corrected, canceled, and stored.
How the System Would Work
To be legally valid, an electronic invoice would need to be issued through the e-invoicing system, signed with a qualified electronic signature, and assigned a unique invoice identification number and electronic timestamp upon successful validation. Beyond standard invoices, the scope extends to credit and debit notes, advance invoices, invoices relating to registered cash transactions, invoices to foreign persons, and certain construction and delivery documents.
Businesses would be able to connect their ERP and accounting systems directly to e-Faktura through APIs, or use the web, client, or mobile applications the PRO provides. The draft also sets out an invoice-status process: recipients would have until the 10th of the following month to accept or reject an invoice, and an invoice would be considered accepted by default if no action is taken.
Scope of the Obligation
The obligation to issue and receive e-invoices would apply broadly, covering:
- VAT-registered businesses
- Non-VAT registered entities carrying out business activities
- Individuals carrying out business activities, even if not registered for VAT
- Public sector bodies and state-controlled entities
- Appointed fiscal representatives for VAT purposes
- Recipients of supplies from foreign entities where the cross-border reverse-charge mechanism applies
- Other categories of taxpayers specified in the draft law
Certain transactions would fall outside the mandatory regime: those for which a fiscal receipt has already been issued, and VAT-exempt banking and financial supplies.
Implementation Timeline
The draft law proposes a phased rollout:
- October 1, 2026 – voluntary registration and use of the e-invoicing system begins; businesses that register voluntarily must issue structured e-invoices from the point of registration.
- April 1, 2027 – mandatory e-invoicing for VAT-registered taxpayers.
- July 1, 2027 – mandatory e-invoicing for non-VAT-registered entities engaged in business activities.
- October 1, 2027 – mandatory e-invoicing for budget users, public and non-profit institutions, and the National Bank.
- January 1, 2028 – mandatory issuance and receipt of e-invoices for all remaining entities conducting transactions.
These dates remain provisional: the legislation is still in draft form and must be adopted and published before the requirements become legally binding.
Testing Phase Already Under Way
North Macedonia entered a testing and implementation phase for e-Faktura in January 2026. The Public Revenue Office has since moved into a third pilot phase, launched in June 2026, which expanded testing beyond ERP/API connectivity to cover the full invoice process via a web application. Around 200 selected companies are participating in structured testing, which continued through August with additional training for municipalities and public enterprises as the PRO gradually widens the range of processes, document types, and tax indicators being tested.
Businesses should review their invoicing, accounting, and ERP systems against the PRO’s testing-phase instructions and the draft law’s requirements, and take part in testing where possible. Software providers should follow the official technical documentation and prepare their integrations ahead of mandatory implementation. As the legislation is still in draft form, compliance teams should treat the proposed rollout dates as expected rather than final and proactively plan adjustments to ease the transition once the law is enacted.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
