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 Extends Reduced VAT on Fuel Until April 20, 2026
North Macedonia
Author: Ivana Picajkić
North Macedonia has extended the temporary 10% reduced VAT rate on certain fuel products until April 20, 2026, requiring businesses to continue applying and reflecting the rate correctly in pricing and invoicing. North Macedonia’s Tax Authority has prolonged the temporary reduced VAT rate of 10% on certain fuel products. The measure, originally set to expire on April 6, will now remain in fo... Read more
North Macedonia has extended the temporary 10% reduced VAT rate on certain fuel products until April... Read more
North Macedonia Issues Warning on E-Invoice Project and Calls for System Testing
North Macedonia
Author: Ivana Picajkić
The Public Revenue Office has confirmed that its e-Invoice system is in the testing phase and urged businesses to prepare for implementation, while warning against relying on unofficial third-party guidance. The Public Revenue Office has announced ongoing progress on its “e-Invoice” project, confirming that the system is currently in the testing phase, including API integrations with b... Read more
The Public Revenue Office has confirmed that its e-Invoice system is in the testing phase and urged... Read more
North Macedonia Temporarily Cuts VAT on Fuel
North Macedonia
Author: Ivana Picajkić
North Macedonia temporarily reduced VAT on fuel from 18% to 10% from March 23 for two weeks to mitigate the impact of rising global oil prices. The measure is expected to stabilize petrol prices and slightly limit diesel increases, serving as a short-term relief rather than a permanent tax change. North Macedonia has reduced VAT on fuel (petrol and diesel) from 18% to 10%. The measure came into e... Read more
North Macedonia temporarily reduced VAT on fuel from 18% to 10% from March 23 for two weeks to mitig... Read more
North Macedonia: E-Invoice Pilot Phase Shows Strong Progress
North Macedonia
Author: Ivana Picajkić
The Public Revenue Office reports strong progress in the pilot phase of the national e-Invoice system, with 148 companies registered, 57 onboarded, and 15 actively submitting invoices, confirming the platform’s stability and readiness. Authorities encourage broader participation to support integration, improve functionality, and ensure a smooth nationwide rollout aimed at reducing costs, simplifyi... Read more
The Public Revenue Office reports strong progress in the pilot phase of the national e-Invoice syste... Read more
North 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
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