Published: 10 September 2026
North Macedonia has published a Draft Law on Electronic Invoicing, setting out the proposed legal framework and implementation timeline for the national e-Faktura system.
The proposal changes the previously expected October 2026 mandatory launch. Under the draft, voluntary registration would begin on 1 October 2026, while the first mandatory phase would apply from 1 April 2027.
The legislation remains in draft form. Its dates and requirements will become legally binding only if the law is adopted by the Assembly of the Republic of North Macedonia and published in the Official Gazette.
Proposed Implementation Timeline
The draft introduces the obligation in phases:
- 1 October 2026: Entities carrying out transactions may register voluntarily. Following registration, they would be required to issue their e-invoices exclusively in a structured electronic format through the e-Faktura system.
- 1 April 2027: Mandatory issuance and receipt for VAT-registered legal and natural persons, including public enterprises and companies wholly or predominantly owned by the central government, the City of Skopje or municipalities.
- 1 July 2027: Extension to legal entities carrying out business activities that are not registered for VAT.
- 1 October 2027: Extension to budget users, qualifying non-profit institutions controlled and financed by the state or local authorities, and the National Bank of the Republic of North Macedonia.
- 1 January 2028: Mandatory issuance and receipt for all remaining entities carrying out transactions.
Centralised System and Testing
The Public Revenue Office would operate the central e-Faktura system, covering invoice issuance, receipt, validation, acceptance, rejection, correction, cancellation and storage. Businesses could connect their ERP or accounting systems through APIs or use client, web and mobile applications.
To be legally valid, an e-invoice would need to be issued in a structured format through the system, electronically signed and validated. The system would then assign a unique identifier and timestamp. Certain transactions covered by fiscal receipts, defence and security procurements, and specified VAT-exempt transactions would be excluded.
System testing is already underway. The third phase, launched on 4 June 2026, introduced web-based testing, with around 200 selected companies participating in structured test scenarios.
(find other details here North Macedonia e-Invoicing)
