North Macedonia Launches Mandatory E-Invoicing Reform
North Macedonia’s Public Revenue Office (PRO) and the Ministry of Finance have announced the implementation of a nationwide electronic invoicing reform known as e-Faktura. This initiative represents a major step in modernizing the country’s tax administration and reflects its adoption of a Continuous Transaction Controls (CTC) model. The reform requires all non-cash invoices to be issued and validated electronically through a centralized platform in real time.
Objectives of the Reform
The primary goals of the e-Faktura project are to digitize invoicing and fiscal reporting processes, strengthen fiscal discipline, and reduce tax evasion. The reform also seeks to improve VAT accuracy and compliance while reducing administrative burdens for businesses.
By moving to a fully digital invoicing framework, the government aims to ensure faster processing, higher data accuracy, and stronger oversight of financial transactions.
Core Features of the E-Faktura System
- Standardization of e-invoices for all non-cash transactions
- A single platform for issuing, receiving, validating, and confirming invoices
- Use of digital signatures and instant registration in the PRO system
- Automation support for ERP integration and QR-based invoice posting
- API connectivity allowing real-time validation and cross-checks with banks, customs, and financial reports
Implementation Phases
- 2025 – Development of the legal framework, publication of technical standards, IT system construction, and provision of free applications and documentation for businesses.
- January 1, 2026 – Launch of the pilot phase with selected businesses.
- Q3 2026 – Mandatory adoption of the e-Faktura system by all taxpayers within scope.
The PRO is currently conducting consultations with companies, accountants, and IT experts to support a smooth transition. Businesses in North Macedonia should begin preparing now by assessing their invoicing systems and making the necessary adjustments ahead of the 2026 pilot phase and mandatory rollout.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
