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North Macedonia e-Invoicing

Last reviewed 5 August 2026

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North Macedonia is building e-Faktura, a centralised electronic invoicing platform run by the Public Revenue Office (UJP) under the Ministry of Finance. Every invoice is registered in real time in the central system, is signed with an electronic signature and a timestamp, and carries a QR code for verification. A pilot began on 1 January 2026 and testing has moved through three phases, from ERP integration by API to a web application open to companies of any size. Use remains voluntary. UJP expects mandatory application in the third quarter of 2026, but the e-invoicing law is still a draft and no exact start date has been published.

North Macedonia e-Invoicing Overview

B2B
planned
The Public Revenue Office (UJP) and the Ministry of Finance are introducing e-Faktura, a centralised platform that registers every invoice in real time. Mandatory application is expected in the third quarter of 2026 , following the pilot that opened on 1 January 2026 and voluntary testing through a public web application since 4 June 2026 . UJP has said the system will cover all transactions, domestic and foreign , but the e-invoicing law remains a draft and no mandatory start date is confirmed.
B2G
planned
B2G invoicing falls under the same e-Faktura framework operated by the Public Revenue Office (UJP) under the Ministry of Finance. UJP has stated that the system will cover all transactions, in domestic and foreign trade , and has not published a separate B2G scheme, timetable or format. The platform is in voluntary testing and the e-invoicing law was still being drafted as of December 2025 , so no mandatory B2G date is confirmed.
B2C
planned
UJP has not published B2C requirements. Director Elena Petrova said on 1 April 2026 that e-Faktura provides for a digital fiscal receipt concept applicable to card payments, and that solutions are being examined for online orders paid in cash on delivery through a third party . Her December 2025 column describes designing a legal and technical solution for invoicing natural persons, for example for utility bills, that aligns with the personal data protection law and the GDPR as a particular challenge . The same column notes that for services such as utilities, telephony and public enterprises, explicit acceptance of the invoice by the buyer will not be required.
Next deadline30 September 2026 · Mandatory application expected in the third quarter of 2026

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Implementation Timeline(13 events)

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

UJP presents e-Faktura to the Prime Minister and the Minister of Finance
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 the same year . Petrova described the e-invoice as both a commercial and an automated tax document, with every invoice registered in real time in a centralised electronic system. Companies will have free applications, the option of API connection to their own systems, and a standard method of issuing invoices.
UJP confirms the e-invoicing law is still in draft
4 December 2025
General
In a column published by UJP, Director Elena Petrova set out the design of the system and confirmed that UJP, together with the Ministry of Finance, was working on the draft version of the e-invoicing law, which will govern the manner of issuance, the elements of the invoice, its storage and supervision of the system . The column also describes the security model: an electronic signature with a valid electronic certificate, a timestamp fixing the moment of issue and preventing retroactive change, a QR code for verification, and protected storage with logging of each access.
e-Faktura presented to Chamber of Commerce members
10 December 2025
General
UJP presented the system to members of the Chamber of Commerce of North Macedonia, explaining issuance, receipt, control and verification of e-invoices and integration with the software companies already use. Petrova said that testing would start on 1 January 2026, that the integration specifications would be published so medium and large companies could adapt their software, and that free applications for small firms would follow .
e-Faktura pilot phase begins
1 January 2026
General
The pilot phase began, opening testing of invoice submission to UJP over an API connection. UJP had set this date when it announced that the project starts with a pilot phase on 1 January 2026, with mandatory application expected in the third quarter of 2026 .
Ministry of Finance and UJP publicly launch e-Faktura
5 January 2026
General
Minister of Finance Gordana Dimitrieska-Kochoska and UJP Director Elena Petrova presented the e-Faktura system publicly , describing it as a step in the fight against the grey economy and a reform of public finances that replaces processes based on paper and physical documents.
UJP warns that only its own guidance on e-Faktura is official
4 April 2026
General
UJP notified the public that testing of the API integration services was under way and that only UJP issues official information, guidance and training on the e-Faktura project , after reports that other parties were selling training and consultancy tied to the project. UJP also announced that testing of manual invoice entry through a web application and a client application would follow, aimed at traders who issue or receive few invoices or whose software cannot be upgraded.
Second test phase adds API services and tax indicators
8 May 2026
General
UJP opened a second test phase, widening the scope of testing to API services for downloading, accepting, rejecting and cancelling e-invoices and to the tax indicators that determine the tax treatment of a supply . In the first phase 390 companies registered and authorised 781 users, of which 89 integrated successfully over an API connection. The changes altered the structure of the API calls and the JSON format, so companies had to adapt their systems again.
UJP warns about unofficial browser extensions
22 May 2026
Technical
UJP advised companies testing the system to rely only on the material published on the project documentation site and warned that browser extensions claiming to support electronic signing of UJP e-invoices had appeared on the Chrome Web Store without being developed by the project contractor .
Third test phase moves to a web application
4 June 2026
General
UJP started the third phase of the project, in which testing moves to a web application that lets any company, small, medium or large, create, send, accept, reject and cancel documents, with 12 tax indicators available on the general invoice . Around 200 selected companies carry out structured testing with tax agents assigned by UJP, and about 30 information and education sessions had been held by that point.
Six workshops held with large taxpayers
30 June 2026
B2B
UJP reported that during June it held six workshops on e-Faktura with around 90 companies administered by the Large Taxpayers Directorate, demonstrating the full process of preparing an electronic invoice through the web application . The tax indicators that form part of every electronic invoice are defined under the Value Added Tax Law and show whether a supply is taxable at the general or the preferential rate, exempt with or without the right to deduct input tax, outside the scope of VAT, or subject to the reverse charge mechanism. Twelve indicators were available at that point and further document types were still being added.
UJP presents technical aspects of e-Faktura to the IT sector
13 July 2026
Technical
At an event organised by the ICT chamber MASIT, UJP presented the functionality of the system, the registration process, issuing and receiving electronic invoices and the options for API integration, and called on software companies to use the current test phase to integrate and test their solutions .
UJP confirms e-Faktura will cover foreign trade transactions
15 July 2026
Cross-border
At a working meeting with the freight forwarders and logistics operators group MIFA, UJP stated that the e-Faktura system will cover all transactions, in domestic as well as in foreign trade , and discussed the practical aspects of electronic invoicing for import and export transactions and how the system will fit with existing business and customs processes.
Mandatory application expected in the third quarter of 2026
30 September 2026
General
UJP has said that mandatory application of e-Faktura is expected in the third quarter of 2026 . No exact date has been published, the e-invoicing law remains a draft, and the system was still in voluntary testing as of the middle of July 2026.

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Compliance Regime

CTC Model
Centralised platform
Centralised Platform Model: e-Faktura is a centralised state system operated by the Public Revenue Office (UJP). Every invoice is registered in real time in the central electronic system, is issued by a person authorised within the company, is signed with an electronic signature based on a valid electronic certificate, and carries a timestamp that fixes the moment of issue and prevents retroactive change, plus a QR code for verification. Companies connect either through free UJP applications and the web application or through API integration with their own ERP systems. There are no accredited third-party service providers between the taxpayer and the platform, so this is a centralised real-time model rather than a 4-corner or 5-corner Peppol network.
Network
Centralised platform
Standards
UJP e-Faktura technical specification, Tax indicators defined under the Value Added Tax Law

Record-keeping & Reporting

Archiving
Digital archive inside the e-Faktura platform: protected storage in a secure digital environment accessible only to authorised parties, with control and logging of every access and a history of views, changes and access for audit purposes. Retention rules are to be set by the draft e-invoicing law, which had not been adopted as of early August 2026.

Technical Formats

Structured electronic invoice (UJP e-Faktura specification)
JSON payload for the UJP e-Faktura API

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

Official Sources

  • ujp.gov.mkOfficial site
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Related Countries

  • Bosnia and HerzegovinaPlanned
  • LatviaPlanned
  • LuxembourgPlanned
  • MontenegroPlanned

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 e-Faktura, a centralised platform that registers every invoice in real time. Mandatory application is expected in the third quarter of 2026 , following the pilot that opened on 1 January 2026 and voluntary testing through a public web application since 4 June 2026 . UJP has said the system will cover all transactions, domestic and foreign , but the e-invoicing law remains a draft and no mandatory start date is confirmed.

B2G e-Invoicing in North Macedonia is planned for future implementation. B2G invoicing falls under the same e-Faktura framework operated by the Public Revenue Office (UJP) under the Ministry of Finance. UJP has stated that the system will cover all transactions, in domestic and foreign trade , and has not published a separate B2G scheme, timetable or format. The platform is in voluntary testing and the e-invoicing law was still being drafted as of December 2025 , so no mandatory B2G date is confirmed.

North Macedonia supports the following e-Invoice formats: Structured electronic invoice (UJP e-Faktura specification), JSON payload for the UJP e-Faktura API.

North Macedonia uses the following e-Invoicing standards: UJP e-Faktura technical specification, Tax indicators defined under the Value Added Tax Law. Archiving requirement: Digital archive inside the e-Faktura platform: protected storage in a secure digital environment accessible only to authorised parties, with control and logging of every access and a history of views, changes and access for audit purposes. Retention rules are to be set by the draft e-invoicing law, which had not been adopted as of early August 2026..

Centralised Platform Model: e-Faktura is a centralised state system operated by the Public Revenue Office (UJP). Every invoice is registered in real time in the central electronic system, is issued by a person authorised within the company, is signed with an electronic signature based on a valid electronic certificate, and carries a timestamp that fixes the moment of issue and prevents retroactive change, plus a QR code for verification. Companies connect either through free UJP applications and the web application or through API integration with their own ERP systems. There are no accredited third-party service providers between the taxpayer and the platform, so this is a centralised real-time model rather than a 4-corner or 5-corner Peppol network.

The next e-Invoicing deadline in North Macedonia is 30 September 2026: Mandatory application expected in the third quarter of 2026. UJP has said that mandatory application of e-Faktura is expected in the third quarter of 2026. No exact date has been published, the e-invoicing law r

B2C e-Invoicing in North Macedonia is planned for future implementation. UJP has not published B2C requirements. Director Elena Petrova said on 1 April 2026 that e-Faktura provides for a digital fiscal receipt concept applicable to card payments, and that solutions are being examined for online orders paid in cash on delivery through a third party . Her December 2025 column describes designing a legal and technical solution for invoicing natural persons, for example for utility bills, that aligns with the personal data protection law and the GDPR as a particular challenge . The same column notes that for services such as utilities, telephony and public enterprises, explicit acceptance of the invoice by the buyer will not be required.
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