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
North Macedonia is developing its national e-Faktura system, a centralized electronic invoicing platform administered by the Public Revenue Office (PRO). The system follows a continuous transaction control (CTC) approach, enabling electronic invoices to be submitted, validated, exchanged, and managed through a central government platform.
Under the proposed regulatory framework, electronic invoices must be issued through the e-Faktura system and successfully validated to obtain legal recognition. Following validation, invoices receive a unique identification number and electronic timestamp. The system also supports invoice acceptance, rejection, correction, and cancellation.
The proposed legislation introduces mandatory electronic invoicing in phases, beginning with VAT-registered taxpayers in April 2027 and extending to additional categories of businesses and public sector entities through January 2028.
Technical Model and Validation Process
The e-Faktura system supports API-based integration, allowing businesses to connect their ERP and invoicing solutions to the central platform. The Public Revenue Office has also developed testing facilities and technical documentation to support integration and compliance preparation.
Electronic invoices must be issued in a structured electronic format and signed using a qualified electronic signature in accordance with the applicable requirements. The central platform validates submitted invoices and supports their exchange between issuers and recipients.
Businesses can use the platform to manage invoice submission, receipt, acceptance, rejection, and other invoice lifecycle operations. Technical specifications and integration requirements should be monitored as the system continues to develop.
Implementation Timeline and Current Status
North Macedonia began testing its national e-Faktura system in January 2026, with subsequent testing phases introducing additional API capabilities and invoice management functions.
A Draft Law on Electronic Invoicing, published in 2026, proposes a phased implementation schedule:
- 1 October 2026: Voluntary registration and participation in the e-Faktura system.
- 1 April 2027: Mandatory e-invoicing for VAT-registered taxpayers, including specified public enterprises and state-owned companies.
- 1 July 2027: Mandatory e-invoicing for non-VAT-registered legal entities conducting business activities.
- 1 October 2027: Mandatory e-invoicing for budget users, designated public institutions, and the National Bank.
- 1 January 2028: Extension of mandatory e-invoicing to all remaining entities covered by the legislation.
These dates remain subject to the adoption and final provisions of the proposed legislation.
Businesses should assess their ERP integration capabilities, electronic signature requirements, invoice validation processes, and operational readiness ahead of the proposed mandatory implementation phases.
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 solutions are designed to support different system landscapes while minimizing complexity. For SAP environments, SNI TDS is designed in line with SAP Clean Core principles, enabling lightweight, web service-based integration with minimal SAP-side customization. It supports integration across SAP ECC/R3 and SAP S/4HANA environments, with SAP BTP-based integration options where applicable.
For businesses using non-SAP ERP systems, SNI e-Doc Suite provides an ERP-independent cloud platform for managing e-document and tax compliance processes in a centralized, scalable, and flexible environment.