North Macedonia
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North Macedonia has been fiscal territory since 2001. It operates a hardware-based fiscalization system under which the issuance of fiscal receipts is mandatory. While a POS application does not require certification, a communication with the Tax Authority is required. The official currency is the Macedonian Denar (MKD).
North Macedonia
A key feature of the system is mandatory electronic communication with the Tax Authority via a GPRS terminal. Fiscal devices automatically transmit daily financial (Z) reports to the Tax Authority, enabling continuous oversight without manual submission by taxpayers. Each fiscal device is uniquely registered, sealed, and connected to a dedicated security module, and its components—including fiscal memory and electronic journal—must be maintained and retained for legally defined periods.
Type of fiscalization: Hardware
Latest news for North Macedonia
See moreNorth Macedonia Introduces Mandatory Real-Time e-Invoicing (e-Faktura)
North Macedonia
Author: Ivana Picajkić
North Macedonia is introducing a mandatory real-time e-Faktura clearance system for all VAT-registered domestic and foreign businesses, covering nearly all invoice-based B2B, B2G, and certain B2C transactions, with invoices only becoming legally valid once approved by the tax authority via a central platform. After a pilot from 1 January 2026, the system becomes fully mandatory on 1 October 2026,... Read more
North Macedonia is introducing a mandatory real-time e-Faktura clearance system for all VAT-register... Read more
VAT and e-Invoicing Updates in North Macedonia
North Macedonia
Author: Ivana Picajkić
Between late 2025 and early 2026, North Macedonia introduced key VAT and digital reforms, including limiting the low-value import VAT exemption to non-commercial parcels, extending the reduced VAT rate for residential buildings, issuing a Top-up Tax Rulebook aligned with OECD standards, and making targeted VAT clarifications. At the same time, the authorities launched pilot testing of the new e-Fa... Read more
Between late 2025 and early 2026, North Macedonia introduced key VAT and digital reforms, including... Read more
North Macedonia Starts Testing Mandatory B2B e-Invoicing for 2026
North Macedonia
Author: Ivana Picajkić
North Macedonia has begun piloting its new mandatory B2B e-invoicing system (e-Faktura) in January 2026, with full rollout for all businesses planned for October 2026 under a real-time tax authority clearance model. All B2B invoices will have to pass through the tax authority’s central platform for validation and coding before being legally issued, giving the government full visibility over busine... Read more
North Macedonia has begun piloting its new mandatory B2B e-invoicing system (e-Faktura) in January 2... Read more
Cash Register Obligations and Hardware Fiscalization Requirements in North Macedonia
North Macedonia
Author: Ivana Picajkić
Businesses that accept cash payments must use certified fiscal devices and issue fiscal receipts regardless of VAT registration, subject to clearly defined exemptions for specific taxpayer categories and activities. The fiscalization system relies on certified devices with fiscal memory and a secure GPRS-based communication and security module to encrypt, sign, store, and automatically transmit da... Read more
Businesses that accept cash payments must use certified fiscal devices and issue fiscal receipts reg... Read more
New document was uploaded: Regulation on the technical and functional characteristics of the integrated automatic management system (MK)
North Macedonia
Author: .....
This regulation provides a comprehensive framework governing the technical, functional, and security requirements of fiscal equipment and integrated automatic management systems used for registering cash payments. It defines in detail the structure and operation of fiscal devices, including fiscal memory, crypto modules, GPRS terminals, electronic audit trails, and the mandatory forms of fiscal receipts, reversal documents, and financial reports. Read more
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This regulation provides a comprehensive framework governing the technical, functional, and security... Read more
New document was uploaded: Regulation on the technical and functional characteristics of the integrated automatic management system (EN)
North Macedonia
Author: ....................
This regulation provides a comprehensive framework governing the technical, functional, and security requirements of fiscal equipment and integrated automatic management systems used for registering cash payments. It defines in detail the structure and operation of fiscal devices, including fiscal memory, crypto modules, GPRS terminals, electronic audit trails, and the mandatory forms of fiscal receipts, reversal documents, and financial reports. Read more
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This regulation provides a comprehensive framework governing the technical, functional, and security... Read more
Latest document for North Macedonia
See moreRegulation on the technical and functional characteristics of the integrated automatic management system (MK)
North Macedonia
Author: .....
This regulation provides a comprehensive framework governing the technical, functional, and security requirements of fiscal equipment and integrated automatic management systems used for registering cash payments. It defines in detail the structure and operation of fiscal devices, including fiscal memory, crypto modules, GPRS terminals, electronic audit trails, and the mandatory forms of fiscal receipts, reversal documents, and financial reports. Read more
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This regulation provides a comprehensive framework governing the technical, functional, and security... Read more
Regulation on the technical and functional characteristics of the integrated automatic management system (EN)
North Macedonia
Author: ....................
This regulation provides a comprehensive framework governing the technical, functional, and security requirements of fiscal equipment and integrated automatic management systems used for registering cash payments. It defines in detail the structure and operation of fiscal devices, including fiscal memory, crypto modules, GPRS terminals, electronic audit trails, and the mandatory forms of fiscal receipts, reversal documents, and financial reports. Read more
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This regulation provides a comprehensive framework governing the technical, functional, and security... Read more
Regulations on the Form, Content And Manner Of Maintaining the Register of Approved and Registered Fiscal Equipment Systems (MK)
North Macedonia
Author: ...,...
This regulation establishes the rules for the form, content, and maintenance of the official register of approved and registered fiscal equipment systems in North Macedonia. It defines the specific data that must be recorded in the register, including fiscal device models, registration numbers, taxpayer identification details, business premises, and technical components such as fiscal memory and crypto media. Read more
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This regulation establishes the rules for the form, content, and maintenance of the official registe... Read more
Regulations on the Form, Content And Manner Of Maintaining the Register of Approved and Registered Fiscal Equipment Systems (EN)
North Macedonia
Author: ................
This regulation establishes the rules for the form, content, and maintenance of the official register of approved and registered fiscal equipment systems in North Macedonia. It defines the specific data that must be recorded in the register, including fiscal device models, registration numbers, taxpayer identification details, business premises, and technical components such as fiscal memory and crypto media. Read more
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This regulation establishes the rules for the form, content, and maintenance of the official registe... Read more
Regulation on Extending the Validity of Licenses for Approved Fiscal Equipment and Integrated Management Systems (EN))
North Macedonia
Author: ..............
This is a shortened name for: Regulation On The Form And Content Of The Request For Extension Of The Validity Period Of The License For Approval Of The Production And Sale Of A Correct Model Of Fiscal Equipment, Or Integrated Automatic Management System. This regulation sets out the formal requirements for submitting a request to extend the validity period of a licence for the approval of the production and sale of fiscal equipment or an integrated automatic management system. Read more
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This is a shortened name for: Regulation On The Form And Content Of The Request For Extens... Read more
Regulation on Extending the Validity of Licenses for Approved Fiscal Equipment and Integrated Management Systems (MK)
North Macedonia
Author: .................
This is a shortened name for: Regulation On The Form And Content Of The Request For Extension Of The Validity Period Of The License For Approval Of The Production And Sale Of A Correct Model Of Fiscal Equipment, Or Integrated Automatic Management System. This regulation sets out the formal requirements for submitting a request to extend the validity period of a licence for the approval of the production and sale of fiscal equipment or an integrated automatic management system. Read more
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This is a shortened name for: Regulation On The Form And Content Of The Request For Extens... Read more