North Macedonia Introduces Mandatory Real-Time e-Invoicing (e-Faktura)

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, eliminating paper and PDF invoices and requiring structured, digitally signed e-invoices submitted via API or the government portal, with significant penalties for non-compliance.

North Macedonia is introducing a mandatory real-time electronic invoicing system (e-Faktura) for all VAT-registered businesses. Invoices must be issued electronically through a central government platform run by the Public Revenue Office (PRO).

The system works on a clearance model: an invoice is not legally valid until the tax authority approves it in real time.

Who must use e-Faktura?

All VAT-registered businesses, including:

1. Domestic companies,

2. Foreign companies registered for VAT in North Macedonia.

Applies to:

1.      B2B (business-to-business),

2.      B2G (business-to-government),

3.      B2C invoices, where a formal invoice is issued to a consumer (retail cash register receipts stay under existing fiscalization rules).

Export and cross-border invoices will also be reported for VAT audit purposes

In practice: almost all non-cash, invoice-based transactions are covered.

Timeline

1. Pilot phase: from January 1, 2026,

2. Mandatory for everyone: from 1 October 2026,

3. No official grace period – the pilot is the transition phase.

From October 2026, paper or PDF invoices are no longer valid.

How does the system work? (Clearance / CTC Model)

1. Supplier creates an invoice,

2. Invoice is digitally signed,

3. Invoice is sent to the PRO platform,

4. PRO validates the invoice in real time,

5. PRO assigns a unique invoice ID,

6. Only then is the invoice legally issued and delivered to the buyer.

Reporting happens automatically at the moment of issuance – no separate reporting step.

Technical requirements

1. Structured electronic format (machine-readable, likely XML / EN 16931-based),

2. Digital signature required,

3. Two ways to submit invoices:

• API integration (for ERP/invoicing systems),

• Free PRO web portal (for small businesses).

4. Full invoice data must be included:

• Seller & buyer details,

• Invoice number and date,

• Goods/services description,

• Tax base and VAT amounts.

5. An invoice is invalid until cleared by PRO.

Transactions outside e-Invoices

1. Authorities may introduce additional e-reporting for transactions that cannot go through e-Faktura,

2. Details and deadlines are not yet published.

Penalties

1. Not using e-Faktura = no valid invoice,

2. Late or missing transmission = invoice is legally invalid,

3. Incorrect data may trigger penalties or audits,

4. Fines range roughly from €300 to €10,000, depending on company size.

Archiving

1. Even though invoices are stored in the government system, businesses must keep their own electronic copies,

2. Invoices must remain authentic and readable,

3. Retention period: typically 5–10 years.

VAT returns

1. No pre-filled VAT returns,

2. Businesses must still prepare and submit VAT returns manually,

3. e-Faktura does not change VAT filing obligations (for now).

Legal basis

1. Based on VAT Law amendments and related bylaws,

2. Technical guidance is published by the Public Revenue Office (UJP/PRO).

From October 2026, every VAT-registered business in North Macedonia must issue real-time, government-cleared electronic invoices, or the invoice simply does not exist legally.