North Macedonia is poised to advance in its digital transformation journey with the launch of its e-invoicing pilot program on 1 January 2026.
In July 2025, the Public Revenue Office (PRO) and the North Macedonian Ministry of Finance announced the planned rollout of a mandatory national e-invoicing system (e-Faktura) for all non-cash transactions, including B2B and B2G.
The e-Faktura reform will become fully mandatory by Q3 of 2026 (around 1 October) and aims to modernise invoicing by providing a centralised, real-time platform, aligning with EU standards. This mandate demonstrates North Macedonia’s commitment to implementing its own Continuous Transaction Controls (CTC) model.
This page provides an ideal overview of North Macedonia e-invoicing requirements. Bookmark it to stay ahead of regulatory changes.
B2B e-invoicing in North Macedonia is set to become mandatory following pilot tests with selected companies starting on 1 January 2026. These e-invoices will be submitted via the e-Faktura system, with real-time validation through the Public Revenue Office (PRO).
This centralised platform will be used for issuing, receiving and validating B2B e-invoices, aiming to improve transparency and traceability for VAT reporting.
North Macedonia aims to transition from voluntary to mandatory use of e-invoicing through the e-Faktura system for B2G transactions by Q3 2026, covering all VAT-registered businesses in the country.
This mandate will require structured electronic formats and digital signatures for compliance, with the PRO verifying each e-invoice and assigning it a unique code. It then automatically delivers the e-document to the recipient following validation.
North Macedonia e-invoicing via the national e-Faktura system will require businesses to process all e-invoices through the platform. E-invoices must be in a structured electronic format (XML, UBL) for digital processing and submitted to the PRO’s central system for real-time validation, which will check compliance and assign unique IDs.
B2B e-invoices will require a digital signature, and when verified, the e-invoice will be automatically sent to the issuer and recipient.
Businesses need to prepare to adapt their invoicing process to the new North Macedonia e-invoicing standards, including preparing accounting software for structured e-invoicing generation and submission in the required formats, and integration with the central PRO platform.
Sovos can help. Get in touch with our tax experts to make sure your business aligns with the new North Macedonia e-invoicing standards and requirements.
Here are the key dates in North Macedonia’s journey towards mandatory e-invoicing:
In preparation for the mandatory implementation of North Macedonia e-invoicing in Q3 2026, businesses must be set up technologically and logistically ready to comply.
E-invoicing will become mandatory in North Macedonia in Q3 2026 (estimated to be 1 October 2026), following a pilot test phase that begins on 1 January 2026.
E-invoices in North Macedonia will need to follow a structured electronic format (like XML/UBL), and not PDFs.
VAT-registered businesses in North Macedonia that do not comply with the new mandatory e-invoicing rules may—subject to confirmation—be affected by fines, loss of VAT deduction rights, audits, and exclusion from government procurement.