The Ministry of Finance (MoF) in North Macedonia published a draft law creating a regulatory framework for the e-Faktura system.
Background
As previously reported, North Macedonia’s e-Faktura project was launched in 2025, introducing mandatory standardized e-invoicing, with invoice data flowing in real time through a centralized platform. The system applies to all taxpayers.
Initially, a pilot phase was targeted to start on January 1, 2026, with mandatory rollout for all taxpayers by the third quarter of 2026. This draft law extends that timeline, with mandatory compliance now phased in across 2027 and 2028.
What is being proposed
The draft law introduces formal statutory definitions and a high-level legal framework for e-invoicing. Detailed technical and procedural requirements will be defined through subsequent implementing regulations.
Scope: The e-Faktura system will complement the existing cash-register fiscalization system. The cash-register system covers cash sales. E-invoicing will apply to business transactions made through non-cash payments.
E-invoice: An invoice issued, sent, and received in a structured electronic format through the e-invoice system, enabling automatic electronic processing.
E-invoicing system: A centralized system that issues, validates, accepts, rejects, cancels, corrects, and stores e-invoices in a structured electronic format.
Implementation timeline
The MoF plans to implement the e-Factura system in five phases:
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October 1, 2026: Voluntary registration opens.
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April 1, 2027: Mandatory issuance and receipt of e-invoices for VAT-registered persons, including certain public enterprises and state-controlled companies.
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July 1, 2027: Mandatory issuance and receipt of e-invoices for non-VAT-registered businesses.
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October 1, 2027: Mandatory issuance and receipt of e-invoices for budget users, non-profits, and the central bank.
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January 1, 2028: Mandatory issuance and receipt of e-invoices for all entities conducting transactions.
The law is expected to enter into force eight days after publication in the Official Gazette. It will apply from October 1, 2026.
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