The North Macedonia Public Revenue Office (PRO) has announced the launch of the e-Faktura project. This comprehensive digital fiscalization initiative introduces mandatory standardized electronic invoicing, with invoice data flowing in real time through a centralized platform. The project marks a significant transformation in North Macedonia’s tax administration and demonstrates the country’s commitment to implementing its own Continuous Transaction Controls (CTC) model.
Key Changes
The e-Faktura system will establish mandatory real-time electronic invoicing for all taxpayers. The system operates through a centralized platform where electronic invoices must be reported immediately upon issuance.
According to the PRO, the key phases in implementation are as follows:
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Definition of standards – Publication of e-Faktura format and technical specifications
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System development – Building the PRO’s IT platform for invoice reception, validation, and distribution
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Company integration – Adaptation of ERP and internal systems by businesses
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Regulatory framework – Adoption of the necessary legal and sub-legal acts
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Pilot testing – Starting January 1, 2026, with selected businesses
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Mandatory rollout – From Q3 2026 for all taxpayers
The PRO has emphasized that companies will be able to connect directly via APIs, providing flexibility for businesses to integrate the new requirements with existing infrastructure.
What’s Next?
Businesses should prepare for the implementation timeline, particularly the pilot testing phase beginning January 1, 2026, and the mandatory compliance deadline in Q3 2026. Companies should begin assessing their current invoicing systems and considering necessary adaptations to meet the new electronic invoicing requirements.
For future updates on North Macedonia and similar developments in other countries, follow our Regulatory Analysis page.
