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North Macedonia e-Invoicing

Updated 8 May 2026

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  • Key facts
  • Timeline
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North Macedonia is planning mandatory e-invoicing for B2B, B2G and B2C non-cash transactions through e-Faktura, a centralised state platform run by the Public Revenue Office with real-time registration. A pilot began in January 2026, with mandatory application expected around Q3 2026 though the date is not confirmed.

North Macedonia e-Invoicing Overview

B2B
planned
The Public Revenue Office (UJP) and the Ministry of Finance are introducing the e-Faktura electronic invoicing system, a centralised state platform operated by UJP in which invoices are registered in real time and given legal validity through an electronic signature with a valid certificate and timestamp. A test (pilot) phase began on 1 January 2026 and was presented at a Ministry of Finance press conference on 5 January 2026. As of December 2025 the e-Faktura law was still a draft prepared by UJP and the Ministry of Finance; no adopted law (Zakon) or publication in the Official Gazette (Sluzben vesnik) had been identified as of June 2026. UJP has stated that mandatory application is expected in the third quarter of 2026; no exact mandatory date is officially confirmed. As of May 2026 the system remained in a second voluntary testing phase. The system covers non-cash transactions.
B2G
planned
B2G transactions fall under the same e-Faktura framework operated by the Public Revenue Office (UJP) under the Ministry of Finance. The system is in a voluntary testing phase; the e-Faktura law was still in draft as of December 2025 and no mandatory date is officially confirmed.
B2C
planned
e-Faktura covers non-cash transactions only; cash retail sales remain under North Macedonia's existing fiscalisation framework rather than the e-Faktura platform. Detailed requirements have not been published.
Next deadline30 September 2026 · Mandatory application expected (Q3 2026, date not confirmed)

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Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

UJP promotes the e-Faktura project to the Prime Minister
27 June 2025
General
UJP Director Elena Petrova presented the e-Faktura project to Prime Minister Hristijan Mickoski and Minister of Finance Gordana Dimitrieska-Kochoska, announcing that the project will start with a pilot phase on 1 January 2026 and that mandatory application is expected in the third quarter of 2026 . The platform will register every invoice in real time in a centralised electronic system.
e-Faktura pilot phase begins
1 January 2026
General
The e-Faktura pilot phase began. UJP had previously stated that the project starts with a pilot phase on 1 January 2026, with mandatory application expected in the third quarter of 2026 . Pilot invoices use real data from UJP registers but have no legal or tax effect.
e-Faktura publicly launched at press conference
5 January 2026
General
The Ministry of Finance and the Public Revenue Office (UJP) publicly launched the e-Faktura system at a press conference . The pilot focuses on testing API integration between business invoicing software and the platform; each validated invoice receives a unique identifier (eID). Minister of Finance Gordana Dimitrieska-Kochoska described e-Faktura as a serious step in fighting the grey economy and reforming public finances.
Client application and web portal expected
31 March 2026
B2B
Client application and web portal expected (projected milestone; not officially confirmed as met).
Production server launch expected
30 June 2026
B2B
Production server launch expected; as of May 2026 UJP was still in a second testing phase, so this milestone is unverified.
Mandatory application expected (Q3 2026, date not confirmed)
30 September 2026
B2B
UJP expects mandatory application in the third quarter of 2026. No exact date is officially confirmed and no adopted law has been identified.

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Compliance Regime

CTC Model
Centralised platform
Centralised Platform Model: e-Faktura is a centralised state system operated directly by the Public Revenue Office (UJP). Every invoice is registered in real time in the central electronic system and digitally signed by an authorised person; the invoice acquires legal validity at the moment it receives a unique identifier (eID) after successful platform validation. There are no third-party service providers; businesses connect through free client applications or via API. This is a centralised real-time model rather than a 4/5-corner Peppol network.
Network
Centralised platform
Standards
UJP e-Faktura technical specification, OECD Tax Administration 3.0 concept

Technical Formats

Structured electronic invoice (UJP e-Faktura specification)

Detailed exemptions, penalties and cross-border rules for North Macedonia are not yet published. The official sources have the latest detail.

Official Sources

  • finance.gov.mkOfficial site
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Related Countries

  • Bosnia and HerzegovinaPlanned
  • LatviaPlanned
  • MontenegroPlanned
  • NetherlandsPlanned

Frequently asked questions about e-Invoicing in North Macedonia

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in North Macedonia.

B2B e-Invoicing in North Macedonia is planned for future implementation. The Public Revenue Office (UJP) and the Ministry of Finance are introducing the e-Faktura electronic invoicing system, a centralised state platform operated by UJP in which invoices are registered in real time and given legal validity through an electronic signature with a valid certificate and timestamp. A test (pilot) phase began on 1 January 2026 and was presented at a Ministry of Finance press conference on 5 January 2026. As of December 2025 the e-Faktura law was still a draft prepared by UJP and the Ministry of Finance; no adopted law (Zakon) or publication in the Official Gazette (Sluzben vesnik) had been identified as of June 2026. UJP has stated that mandatory application is expected in the third quarter of 2026; no exact mandatory date is officially confirmed. As of May 2026 the system remained in a second voluntary testing phase. The system covers non-cash transactions.

B2G e-Invoicing in North Macedonia is planned for future implementation. B2G transactions fall under the same e-Faktura framework operated by the Public Revenue Office (UJP) under the Ministry of Finance. The system is in a voluntary testing phase; the e-Faktura law was still in draft as of December 2025 and no mandatory date is officially confirmed.

North Macedonia supports the following e-Invoice formats: Structured electronic invoice (UJP e-Faktura specification).

North Macedonia uses the following e-Invoicing standards: UJP e-Faktura technical specification, OECD Tax Administration 3.0 concept.

Centralised Platform Model: e-Faktura is a centralised state system operated directly by the Public Revenue Office (UJP). Every invoice is registered in real time in the central electronic system and digitally signed by an authorised person; the invoice acquires legal validity at the moment it receives a unique identifier (eID) after successful platform validation. There are no third-party service providers; businesses connect through free client applications or via API. This is a centralised real-time model rather than a 4/5-corner Peppol network.

The next e-Invoicing deadline in North Macedonia is 30 September 2026: Mandatory application expected (Q3 2026, date not confirmed). UJP expects mandatory application in the third quarter of 2026. No exact date is officially confirmed and no adopted law has been identified.

B2C e-Invoicing in North Macedonia is planned for future implementation. e-Faktura covers non-cash transactions only; cash retail sales remain under North Macedonia's existing fiscalisation framework rather than the e-Faktura platform. Detailed requirements have not been published.