North Macedonia has proposed a centralised e-Faktura platform for electronic invoice issuance and validation, with mandatory adoption phased across businesses and public-sector entities from April 2027 and penalties of up to EUR 10,000 for non-compliance.
North Macedonia has published a draft law proposing a centralised e-Faktura electronic invoicing system administered by the Public Revenue Office. The system would manage the issuance, validation, receipt, acceptance, rejection, correction, cancellation, and storage of electronic invoices and related documents in a structured digital format.
Centralised e-Faktura platform & architecture
North Macedonia’s draft law would establish a centralised e-Faktura platform managed by the Public Revenue Office (PRO) for issuing, validating, receiving, accepting, rejecting, correcting, cancelling, and archiving electronic invoices and related tax documents. Businesses could access the system through an API, client application, web application, or mobile app.
If the system is unavailable for more than 24 hours, taxpayers could temporarily issue paper or off-system electronic invoices, but would have to upload them to e-Faktura within five business days after service is restored.
Legal definition & technical validity requirements
An electronic invoice would be legally valid only if issued through e-Faktura in a structured electronic format, signed with a qualified electronic signature, and successfully validated by the system.
Validated invoices would receive a Unique Invoice Identifier (EIF) and electronic timestamp. The system’s technical validation would confirm structural, logical, and mathematical requirements but would not verify the underlying commercial transaction or tax treatment.
Printed copies generated from e-Faktura would have the same legal and evidentiary value as the original electronic invoice.
Subject scope & document coverage
The proposed system would cover VAT-registered and non-VAT businesses, public-sector entities, and certain tax representatives, enforcement entities, self-billing arrangements, and reverse-charge transactions.
B2C supplies, transactions covered exclusively by fiscal receipts, defence procurements, and certain VAT-exempt financial and insurance services would be excluded.
Covered documents would include sales invoices, credit and debit notes, advance invoices, cross-border invoices, construction payment certificates, delivery and return notes, and various tax-related documents.
Acceptance/rejection process (AoR) & timelines
Recipients would have to accept or reject incoming e-invoices through e-Faktura using a qualified electronic signature by the 10th day of the month following the transaction. If no action is taken by that deadline, the invoice would be deemed automatically accepted and could be used for accounting and tax deduction purposes.
Rejected invoices would remain subject to the issuer’s recording obligations unless corrected or cancelled.
Related documents would generally have to be reported within two days, while other tax documents would be due by the 15th day of the following month.
Phased implementation timeline & penalties
Voluntary registration would begin on 1 October 2026, followed by mandatory implementation for VAT-registered taxpayers and certain public enterprises from 1 April 2027. Non-VAT businesses and self-employed individuals would be covered from 1 July 2027, public-sector bodies from 1 October 2027, and all remaining entities from 1 January 2028.
From each applicable mandatory date, invoices issued outside e-Faktura would be legally invalid.
Non-compliance could result in fines of EUR 300 to EUR 10,000 for legal entities and EUR 50 to EUR 500 for responsible officers.
