North Macedonia Launches the Third Phase of the e-Invoice Project

North Macedonia has entered the third testing phase of its e-Faktura system. Mandatory B2B e-invoicing is expected to start in phases from April 2027, with further scope from July 2027. Businesses and software providers should prepare integrations and follow official rules as they are finalized.

North Macedonia’s Tax Authority (PRO) has started the third testing phase of the national e-Faktura electronic invoicing system. The new phase moves beyond technical connection testing and focuses on how businesses will actually create, send, receive and manage electronic invoices.       

The Tax Authoirty has already tested the connection of companies’ invoicing and Enterprise Resource Planning (ERP) systems with e-Faktura through an Application Programming Interface (API). An API allows business software to communicate automatically with the tax authority’s system.

The current testing covers functions such as:

• creating invoices,
• submitting invoices,
• receiving invoices,
• accepting invoices,
• rejecting invoices, and
• cancelling invoices.

The Tax Authority is encouraging companies and software providers to participate in testing so that they can prepare their systems before mandatory implementation.

Mandatory business-to-business (B2B) e-invoicing is expected to be introduced in phases during 2027, beginning in April 2027, with an additional phase in July 2027.

The new system is intended to replace traditional invoice exchange with a centralized electronic process.

Businesses will be able to generate invoices either through their own connected invoicing or ERP software or through tools provided for the e-Faktura system.

The change will mainly affect businesses issuing and receiving invoices in North Macedonia.

Companies will need to review whether their current invoicing, accounting and ERP systems can communicate with e-Faktura.

Businesses using their own software should pay particular attention to technical integration. The Tax Authority has specifically invited companies developing or maintaining invoicing software to participate in testing before mandatory implementation.

Invoicing, accounting and Enterprise Resource Planning software providers are among the most directly affected parties.

Their systems may need to support the Tax Authority’s technical connection requirements and the complete e-invoice lifecycle, including creation, transmission, receipt, acceptance, rejection and cancellation.

Providers should therefore follow the official technical documentation and continue testing their software against the e-Faktura test environment.

The current third pilot phase is particularly important because the project has moved from testing basic system integration toward testing real business processes.

Businesses operating in North Macedonia should review their current invoicing and accounting processes and assess whether their systems can support electronic invoice exchange and integration with e-Faktura.

Companies using their own invoicing or Enterprise Resource Planning systems should participate in the Tax Authority’s testing where possible and verify important functions such as invoice creation, receipt, acceptance, rejection and cancellation.

Software providers should follow official technical documentation and prepare integrations for mandatory implementation. Tax and compliance teams should monitor the final legislation for confirmed start dates, taxpayer scope, invoice types and technical requirements, while treating the reported April and July 2027 rollout dates as expected until officially confirmed.

The main source for this changes is the official web page of the Tax Authority (Public Revenue Office – PRO). Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

Linkedin profile