North Macedonia is moving towards mandatory electronic invoicing as part of its broader strategy to modernize tax administration and strengthen VAT controls. The country is introducing a national e-invoicing system known as e-Faktura, which will fundamentally change how B2B invoices are issued, transmitted, and validated. The new framework aims to replace fragmented invoice exchange methods with a centralized, real-time model that improves transparency, data quality, and regulatory oversight.
North Macedonia e-Invoicing Regulation Overview
The e-Faktura system is designed as a centralized continuous transaction control (CTC) model, enabling direct electronic communication between businesses and the tax authority without intermediaries. Under this model, electronic invoices must be submitted to the central platform for validation before they are considered compliant. The approach aligns with the OECD’s Tax Administration 3.0 principles and reflects a growing regional and European trend toward real-time invoice reporting and clearance.
E-invoicing in North Macedonia refers to the issuance, transmission, and receipt of invoices in a structured electronic format, allowing automated processing by both businesses and the tax authority. Instead of exchanging invoices solely between trading partners, businesses submit invoices electronically to the Public Revenue Office, where invoices are subject to technical and business validation checks. Once validated, each invoice is registered in the system and assigned a unique electronic identifier (eID), which serves as proof of successful submission and acceptance.
Technical Model and Validation Process
The e-Faktura system is built around API-based integration, enabling companies to connect their ERP or invoicing systems directly to the central platform. This allows for automated submission of outbound invoices and retrieval of inbound invoices in near real time. For businesses without their own invoicing systems, the tax authority plans to provide a client application and a web-based portal.
Invoices must be generated in a structured XML format and digitally signed using a valid electronic certificate before submission. During validation, the system performs checks on invoice structure, mandatory data fields, and signature integrity. Invoices that fail validation must be corrected and resubmitted. Invoices successfully validated receive an eID and become visible to both the issuer and the recipient within the system.
Implementation Timeline and Current Status
The pilot testing phase of e-Faktura was launched in January 2026 and focuses primarily on testing API connectivity, digital signature mechanisms, and validation workflows. Test invoices issued during this phase use real registry data but do not have legal or tax effects. According to the published roadmap, a client application and web portal are expected to be available by the end of Q1 2026, followed by the launch of the production environment and a gradual rollout by the end of Q2 2026. Businesses are therefore encouraged to begin technical preparation early to ensure readiness ahead of the mandatory phase.
How can SNI help you?
SNI’s solution is an end-to-end solution. That means data retrieval from any ERP system including SAP, data mapping, processing, and communication with tax authorities will be performed under a single solution.
Through the SNI SAP solution for e-invoicing in North Macedonia end users can easily create e-invoices and monitor the XML and human readable versions of the invoices through a user-friendly SNI e-invoice cockpit.
SNI’s solution provides complete support for both outbound and inbound invoices. Outbound invoices are transmitted to the tax authorities through official APIs or web services. Similarly, for inbound invoices (issued by suppliers to clients), SNI’s solution automatically retrieves data at regular intervals using the appropriate APIs or web services provided by the tax authorities.
All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and human-readable HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.
SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors thus offering a quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.
SNI’s solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP’s versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.