Regulatory updates - North Macedonia

The draft law establishes e‑Faktura, a centralized electronic invoicing system that would facilitate the issuance, validation, receipt, acceptance, rejection, correction, cancellation, and storage of electronic invoices and related documents in a structured electronic format.

The proposal introduces a legal definition of an electronic invoice as an invoice for a completed transaction that is issued, transmitted, and received through the e‑Faktura platform in a structured electronic format that enables automatic electronic processing.

To be legally valid, an electronic invoice would need to be issued through the e‑Faktura system, signed with a qualified electronic signature, validated by the platform, and assigned a unique invoice identifier (EIF) and electronic timestamp. The Public Revenue Office would operate the platform, which would perform technical validation checks and assign the EIF and timestamp before the invoice is considered valid.

Scope:

• Businesses in scope: The scope of the system is broad and includes VAT-registered businesses, non-VAT registered entities carrying out economic activities, public sector bodies, state-controlled organizations, tax representatives, and certain self-billing arrangements.
• Documents in scope: Covered documents include standard invoices, credit and debit notes, advance invoices, invoices issued to foreign persons, construction-related documents, and various VAT-related reports.

Acceptance and Rejection process (AoR):

Recipients would be able to accept or reject electronic invoices through the platform until the 10th day of the month following the transaction date. If no action is taken by that deadline, the invoice would be deemed accepted and may be used for tax and accounting purposes. The draft also requires related documents, such as delivery notes, to be reported through the system within two days of the transaction.

Implementation is planned in phases:

• October 1, 2026: Voluntary registration
• April 1, 2027: VAT-registered taxpayers are in scope to issue and receive electronic invoices
• July 1, 2027: non-VAT registered businesses are in scope to issue and receive electronic invoices
• October 1, 2027: public institutions and certain state-controlled entities
• January 1, 2028: all remaining entities

The draft law can be found in the following link (in Macedonian): Draft law on Electronic Invoicing

The Public Revenue Office (PRO) of North Macedonia has launched the third testing phase of its national e-invoicing system (e-Faktura system).

Phase two recently finished and introduced new API capabilities for downloading, accepting, rejecting, and cancelling e-invoices, along with an expanded list of tax indicators covering standard/reduced rates, VAT exemptions, out-of-scope supplies, and reverse charge transactions.

In phase three, PRO is launching a web application enabling companies to test document creation, sending, accepting, rejecting, and cancelling — supporting the general invoice with 12 tax indicators. This web application will be available for all taxpayers.

PRO is encouraging all companies to test the web application and submit feedback to improve the e-invoicing system. 

On January 5, 2026, the Minister of Finance and the Director of the Public Revenue Office (PRO) announced the launch of North Macedonia's pilot testing phase for its new e-invoice system (e-Faktura) during a joint press conference. This marks a significant step toward digitalizing financial and tax processes.

The new e-Faktura system is designed as a centralized platform without intermediaries, enabling direct, real-time communication between businesses and the tax authority. The implementation aligns with the Organisation for Economic Co-operation and Development's (OECD) Tax Administration 3.0 concept.

The pilot phase primarily focuses on testing the Application Programming Interface (API) between businesses’ invoicing software systems and the e-Faktura platform, where companies can view both sent and received test invoices. As part of the testing, companies should prepare and submit digitally signed e-invoices, which will receive a unique identifier (eID) upon successful validation. It should be noted that test invoices generated during this period have no legal or tax effect, despite using real data from PRO registers.

Technical documentation has been published, and registered e-PRO users can now access the test environment.

The implementation roadmap includes:

• End of Q1 2026: Release of client application and web portal for companies without their own invoicing systems

• End of Q2 2026: Launch of production server, followed by gradual full implementation

Companies interested in participating in the testing phase must review the project documentation, ensure their software meets technical requirements, and register to access the test platform with a valid certificate. The PRO has established a dedicated email address for feedback: Kontakt.eFaktura@ujp.gov.mk.