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 business transactions and VAT.
North Macedonia Starts Testing Mandatory B2B e-Invoicing for 2026
Public
North Macedonia
Author: Ivana Picajkić
Category:
Fiscal subject related
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960
Content accuracy validation date:
13.01.2026
Content accuracy validation time:
12:52h
North Macedonia has officially started testing its new mandatory B2B e-invoicing system (e-Faktura). The system is being developed and operated by the Tax Authority (Public Revenue Office) and is expected to become mandatory for all businesses from October 2026.
The current timeline is:
- January 2026 – pilot testing phase starts,
- October 2026 – e-invoicing becomes mandatory for all taxpayers.
This reform will apply to non-cash (B2B) transactions and will replace traditional invoice exchange methods such as PDF, email, or paper.
Under the new model, every B2B invoice must be sent to a central government platform (DAP) before it can be used.
The process will be fully digital and automatic:
- The seller creates the invoice in their own software or in the government application.
- The invoice is sent to the DAP platform,
- The tax authority validates it,
- A unique invoice code is issued,
- The validated invoice is delivered to the buyer through the same platform.
Invoices will no longer be sent by email or printed; everything will move through the tax authority’s system.
This model follows the Continuous Transaction Control (CTC) approach, which is already used in countries such as Italy, Mexico and Chile. In a CTC system, invoices must be approved by the tax authority before they become legally valid.
This gives the government:
- Real-time visibility of business transactions,
- Stronger tools to fight VAT fraud,
- Better control over VAT reporting and tax collection.
In practice, this means businesses will need to connect their accounting and ERP systems directly to the tax authority’s platform.
North Macedonia’s model may differ from the EU’s VAT in the Digital Age (ViDA) approach. The EU supports e-invoicing but prefers systems without real-time tax authority approval, to avoid disrupting cross-border trade inside the single market.
Although North Macedonia is not yet an EU member, it aims to align with EU rules. If the country keeps this centralized real-time clearance model, it may later need to adjust it to stay compatible with EU standards.
This reform represents a major change in how B2B transactions are controlled in North Macedonia. From 2026 onward, the tax authority will effectively see and validate every business invoice, moving the country toward one of the most advanced digital VAT control systems in Europe.
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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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North Macedonia
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