North Macedonia proposes centralised e-invoicing system with mandatory rollout from April 2027
A draft law in North Macedonia would require businesses and public entities to use a centralised e-Faktura platform. Mandatory use would be phased in from April 2027, with fines up to EUR 10,000.
North Macedonia’s Public Revenue Office would administer a centralised e-Faktura platform for issuing, validating, and archiving electronic invoices. Under the draft law, mandatory use would begin in April 2027 for VAT-registered businesses and reach all entities by January 2028. Fines for legal entities would range from EUR 300 to EUR 10,000.
A draft law on electronic invoicing in North Macedonia would establish a centralised e-Faktura system. Mandatory use would be phased across businesses and public-sector entities from April 2027 onwards. The law is not yet adopted.
The Public Revenue Office would administer the platform. It would handle the issuance, validation, receipt, acceptance, rejection, correction, cancellation, and storage of electronic invoices and related documents. Businesses would access the system through an API, client application, web application, or mobile app.
Legal validity and technical requirements
An electronic invoice would be legally valid only if it meets three conditions. It must be issued through e-Faktura in structured electronic format, carry a qualified electronic signature, and pass system validation. Validated invoices would receive a Unique Invoice Identifier (EIF) and electronic timestamp. The system’s technical validation would confirm structural, logical, and mathematical requirements but would not verify the underlying commercial transaction or tax treatment.
Printed copies generated from e-Faktura would have the same legal and evidentiary value as the original electronic invoice.
If the system is unavailable for more than 24 hours, taxpayers could temporarily issue paper or off-system electronic invoices. These would have to be uploaded to e-Faktura within five business days after service is restored.
Scope and covered documents
The system would cover VAT-registered and non-VAT businesses, public-sector entities, and certain tax representatives and self-billing arrangements. B2C supplies, transactions covered exclusively by fiscal receipts, defence procurements, and certain VAT-exempt financial and insurance services would be excluded.
Covered documents include sales invoices, credit and debit notes, advance invoices, cross-border invoices, construction payment certificates, and delivery and return notes.
Acceptance and timelines
Recipients would have to accept or reject incoming e-invoices through e-Faktura by the 10th day of the month following the transaction. They would do so with a qualified electronic signature. Without action by that deadline, the invoice would be deemed accepted. It could then be used for accounting and tax deduction purposes.
Related documents would generally have to be reported within two days. Other tax documents would be due by the 15th day of the following month.
Phased rollout and penalties
Voluntary registration would begin on 1 October 2026. Mandatory implementation would follow in stages:
- 1 April 2027: VAT-registered taxpayers and certain public enterprises
- 1 July 2027: Non-VAT businesses and self-employed individuals
- 1 October 2027: Public-sector bodies
- 1 January 2028: All remaining entities
From each applicable mandatory date, invoices issued outside e-Faktura would be legally invalid. Non-compliance could result in fines of EUR 300 to EUR 10,000 for legal entities, depending on company size. Responsible officers could face fines of EUR 50 to EUR 500.