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-Faktura e-invoicing system, with full production planned for Q2 2026, marking a major step toward EU-aligned, fully digital VAT compliance.
VAT and e-Invoicing Updates in North Macedonia
Public
North Macedonia
Author: Ivana Picajkić
Category:
Fiscal subject related
General information
Views:
1938
Content accuracy validation date:
28.01.2026
Content accuracy validation time:
08:21h
At the end of 2025 and the start of 2026, North Macedonia announced several important changes to VAT rules and e-Invoicing.
The updates include:
- Changes to the VAT exemption for small-value imports,
- An extension of the reduced VAT rate for residential buildings,
- The start of pilot testing for the new e-invoice system (e-Faktura),
- Publication of a new Rulebook on the Top-up Tax.
Since December 18, 2025, the VAT exemption for low-value shipments applies only to non-commercial parcels sent between individuals. Previously, it also covered commercial shipments.
- The EUR 22 threshold remains unchanged,
- The exemption still does not apply to alcohol, perfumes, tobacco, and similar products.
Minor changes were made to:
- Rules on the place of supply for services related to immovable property,
- VAT treatment of tour operator services.
On December 31, 2025, North Macedonia issued a new Rulebook on the calculation and payment of the Top-up Tax. The rules align national legislation with OECD standards and provide detailed guidance on how the tax should be calculated.
On January 5, 2026, the Ministry of Finance and the Tax Authority (Public Revenue Office) launched the pilot phase of the new e-invoicing system, called e-Faktura.
The pilot phase focuses on:
- Testing the API connection between company invoicing systems and e-Faktura,
- Allowing companies to submit digitally signed test e-invoices,
- Viewing sent and received invoices within the platform.
Each successfully submitted test invoice receives a unique electronic identifier (eID).
Important clarifications:
- The pilot uses real taxpayer data from PRO registers,
- Test invoices have no legal or tax effect,
- Technical documentation has been published and is publicly available.
Implementation timeline:
- By end of Q1 2026: A client application and web portal will be available for companies without their own invoicing software,
- By end of Q2 2026: A production system will go live, allowing a gradual move to full e-invoicing.
Overall, the reforms aim to improve transparency, efficiency, and alignment with EU and international tax standards.
Other news from North Macedonia
North Macedonia e-Invoicing Test Platform Temporarily Unavailable Ahead of Phase Two
North Macedonia
Author: Ivana Picajkić
The e-invoicing testing environment will be temporarily unavailable on April 28, 2026 due to system upgrades introducing new API functionalities and enhanced testing capabilities. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
North Macedonia Extends Reduced VAT on Fuel Until April 20, 2026
Public
North Macedonia
Author: Ivana Picajkić
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 Issues Warning on E-Invoice Project and Calls for System Testing
Public
North Macedonia
Author: Ivana Picajkić
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
North Macedonia Temporarily Cuts VAT on Fuel
Public
North Macedonia
Author: Ivana Picajkić
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: E-Invoice Pilot Phase Shows Strong Progress
Public
North Macedonia
Author: Ivana Picajkić
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
North Macedonia Introduces Mandatory Real-Time e-Invoicing (e-Faktura)
Public
North Macedonia
Author: Ivana Picajkić
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