All About E-Invoicing in North Macedonia

North Macedonia is starting to move into a significant transformation in its invoicing and tax compliance systems with the introduction of mandatory electronic invoicing. Through its national e-invoicing platform, e-Faktura, North Macedonia is joining other European countries that have embraced digital invoicing.

North Macedonian businesses must comply with mandatory e-invoicing through the e-Faktura platform or face automatic invoice rejection and penalties. With pilot testing beginning January 1, 2026, businesses have limited time to integrate their systems and avoid compliance disruptions that could impact cash flow and operations.

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On June 27, 2025, North Macedonia's Public Revenue Office (PRO) and the Ministry of Finance presented the national e-Faktura reform to the Prime Minister and the media, marking a historic milestone in the country's digital transformation journey. The project officially commenced on July 1, 2025, with authorities emphasizing their commitment to promoting modernization, fair market competition, and enhanced fiscal discipline.

The reform demonstrates North Macedonia's strategic alignment with European Union standards and its commitment to creating a robust digital infrastructure that will support economic growth and transparency.

What Is E-Invoicing and Why North Macedonia Is Adopting It?

E-invoicing goes beyond digitizing paper invoices, it creates machine-readable, structured documents that enable automatic processing, seamless accounting system integration, and instant tax authority reporting.

North Macedonia is implementing e-invoicing to tackle VAT fraud through real-time transaction monitoring while accelerating VAT refunds that improve business cash flow. The system reduces manual processing errors, speeds up payment cycles, and ensures legal authenticity through certified digital signatures.

While larger corporations may already operate advanced internal solutions, nationwide adoption is gathering momentum as authorities focus on the long-term benefits of transparency and efficiency. This digital shift also aligns North Macedonia with EU regulations and standards like EN 16931, positioning North Macedonian businesses for seamless cross-border trade in Europe's increasingly connected marketplace.

The Evolution of E-Invoicing in North Macedonia

• November 1, 2020: Electronic invoices were granted legal equivalence to paper invoices, establishing a foundation for digital invoicing.
• 2024: Plans were proposed for implementing mandatory B2G and B2B e-invoicing frameworks to modernize invoice processing.
• January 1, 2026: Pilot testing of the e-Faktura platform begins, enabling businesses to familiarize themselves with the new system. This phase includes testing API integrations and digital signature requirements.
• Q3 2026: Mandatory e-invoicing takes effect for all VAT-registered businesses in North Macedonia, covering both B2B and B2G transactions. Real-time compliance monitoring is also introduced alongside full implementation.

The gradual and consultative approach adopted by North Macedonian regulators helps build confidence across the business landscape, with particular focus on supporting small and medium-sized enterprises that form the backbone of the country's economy.

Understanding the e-Faktura System: A CTC-Style Platform

The e-Faktura system establishes a centralized, real-time platform for all non-cash invoicing transactions, following a Continuous Transaction Controls (CTC) model. This approach ensures that invoice data flows through a central platform operated by the PRO, with invoices transmitted in real time upon issuance for immediate registration and validation.

Core System Features

The e-Faktura platform incorporates several advanced features designed to streamline invoicing processes:

• Standardized Electronic Invoices: All non-cash transactions must use standardized, structured e-invoices that follow European standard EN 16931, utilizing XML and UBL formats
• Digital Signatures and Instant Registration: Every invoice requires digital signatures and receives instant registration in the PRO system upon issuance
• Unified Platform Integration: A single portal enables businesses to receive, review, and confirm invoices efficiently
• Advanced Automation Support: The system includes QR-based posting capabilities and comprehensive ERP integration options
• Real-time API Connectivity: Advanced API connections enable real-time validation and cross-checks with banks, customs authorities, and financial reporting systems.

B2G Electronic Invoicing in North Macedonia

The public sector in North Macedonia will require all public offices to use the e-Faktura platform for electronic invoicing. The project officially started on July 1, 2025.

From January 1, 2026, select businesses will pilot the system, testing API integrations and digital signatures. By the third quarter of 2026, it will be mandatory for all public offices to accept and process electronic invoices through e-Faktura.

Invoices sent to public entities must be digitally signed to confirm authenticity and include required government identifiers. The system automatically validates invoices in real time and rejects those that do not meet legal or technical requirements. This process improves transparency, efficiency, and compliance in public procurement.

B2B Electronic Invoicing in North Macedonia

Beginning Q3 2026, every domestic B2B invoice in North Macedonia must be issued and submitted through the e-Faktura platform using XML and UBL formats. The system follows European standards while ensuring compatibility with local business requirements.

Each invoice undergoes real-time compliance checks, receives a unique e-Faktura identifier and timestamp, and is archived securely for the required retention period. This ensures traceability and audit readiness while reducing risks associated with tax evasion.

Firms are expected to integrate their ERP or accounting software with the e-Faktura API, allowing automatic generation, submission, and retrieval of invoices, reducing manual errors and improving operational workflows.

Key requirements include:

By prioritizing the advantages of digital invoicing, such as compliance, operational streamlining, and improved security, North Macedonia is laying the foundation for a safer, more connected, and competitive economy.

B2C E-Invoicing and Fiscalization in North Macedonia

Currently, specific B2C e-invoicing requirements through the e-Faktura platform have not been fully defined. However, the system is designed with future expansions in mind and may support consumer access to electronically issued invoices, adding transparency and convenience.

The North Macedonian government is likely to consider extending the mandate to B2C invoicing as part of ongoing digital fiscal reforms, following the lead of other European countries that have implemented comprehensive electronic invoicing systems.

Fiscalizaiton

North Macedonia's fiscalization system relies on certified hardware devices, such as fiscal printers and cash registers (e.g., Daisy FX 1300, Synergy PF-500, Expert SX), which generate unique fiscal receipts with QR codes for real-time reporting to the Public Revenue Office (PRO). 

These devices connect via USB or IoT interfaces to POS systems in cafes, shops, and retail outlets, handling over-the-counter cash transactions with mandatory electronic validation to prevent tax evasion

E-Reporting and VAT Compliance in North Macedonia

North Macedonia is enhancing its VAT monitoring and reporting capabilities by implementing an electronic invoicing system that connects with national tax authorities. This approach supports ongoing oversight of VAT compliance, facilitates more efficient processing of VAT-related matters, and helps address issues of tax fraud and evasion. Additionally, the country is moving toward adopting standardized electronic reporting formats like SAF-T to streamline accounting data submissions.

Your Trusted Partner for E-Invoicing in North Macedonia

Choosing the right e-invoicing provider is key to easily meeting North Macedonia's new rules. Providers need to support smooth integration with e-Faktura, convert invoices into the required XML and UBL formats, submit them automatically, and handle errors efficiently.

As your trusted e-invoicing partner, we deliver direct system connectivity that fully automates your invoice lifecycle, from creation through transmission to secure archiving. We, DDD invoices transform complex compliance requirements into streamlined operations that protect your business and enhance efficiency.

Our experience simplifies complex compliance, ensuring your invoicing is accurate, automated, and aligned with the country’s mandatory rollout starting in 2026.

FAQs

When does mandatory e-invoicing start in North Macedonia?

Mandatory e-invoicing through e-Faktura starts in 2026 for all VAT-registered businesses. Pilot testing begins January 1, 2026.

How does e-Faktura help businesses with VAT and invoicing?

e-Faktura makes invoicing easier by checking invoices in real-time, giving each invoice a unique ID, and storing them safely. This helps prevent fraud, speeds up VAT refunds, and ensures compliance with tax regulations.

What formats are required for e-invoicing in North Macedonia?

Businesses must use XML and UBL formats that follow European standard EN 16931, ensuring compatibility with both local requirements and international trading partners.

Are there penalties for non-compliance?

Yes, non-compliance can result in significant fines, loss of VAT deduction rights, and potential exclusion from government procurement. Early preparation is essential to avoid these penalties.

Can foreign companies use the e-Faktura system?

Foreign companies conducting business in North Macedonia must comply with local e-invoicing requirements. The system supports cross-border transactions while maintaining compliance with international standards.