Key compliance facts
Standard
XML/UBL aligned with EN 16931
Authority
PRO (UJP) — Public Revenue Office (Управа за јавни приходи)
Mandatory For
All VAT-registered businesses (B2B and B2G) from 1 Oct 2026
Effective Date
Jul 2025 (project announced) · Jan 1, 2026 (pilot) · Jan 5, 2026 (official announcement) · Oct 1, 2026 (mandatory)
About North Macedonia E-Invoicing
North Macedonia's Public Revenue Office (PRO / UJP) and Ministry of Finance announced the e-Faktura project in July 2025 — a national e-invoicing system requiring real-time validation through a centralised platform. The Ministry of Finance officially announced the E-Invoicing System on 5 January 2026, with the pilot phase commencing 1 January 2026 involving selected businesses. Mandatory compliance for all VAT-registered B2B and B2G transactions begins 1 October 2026 (Q3 2026). The system follows a Continuous Transaction Control (CTC) clearance model: PRO must validate each invoice in real-time before it is legally valid. Only structured XML/UBL invoices aligned with EN 16931 are accepted — PDFs sent by email are no longer valid tax documents from October 2026. Each invoice receives a unique code after validation. Requirements include digital signatures, immediate transmission upon issuance, and 10-year secure archiving by taxpayers. Connectivity via APIs is supported. Non-compliance results in rejection of VAT input deductions and administrative fines. The mandate marks a significant step in North Macedonia's EU alignment, though it has not adopted the EU ViDA decentralised model.
Implementation Phases
- ✓
Project announcement
Jul 2025Public Revenue Office announces e-Faktura project.
- ◉
Pilot phase
Jan 1, 2026Pilot with selected businesses commences; Ministry of Finance officially announces system 5 Jan 2026.
- ○
Full mandatory rollout
Oct 1, 2026Mandatory for all VAT-registered B2B and B2G transactions.
Key Compliance Facts
- Operating authority: PRO (UJP) — Public Revenue Office
- Platform: e-Faktura centralised system
- Format: XML/UBL aligned with EN 16931
- Each invoice receives unique code after PRO validation
- 10-year archive retention by taxpayer
- PDFs by email no longer valid for VAT from Oct 2026
- EU candidate; not following ViDA decentralised model
Frequently Asked Questions
Is e-invoicing mandatory in North Macedonia?
All VAT-registered businesses (B2B and B2G) from 1 Oct 2026. Status: Phased Rollout.
Which authority regulates e-invoicing in North Macedonia?
PRO (UJP) — Public Revenue Office (Управа за јавни приходи)
What e-invoicing standard does North Macedonia use?
XML/UBL aligned with EN 16931
What is the e-invoicing model in North Macedonia?
Clearance (CTC) via e-Faktura — centralised platform
When did North Macedonia e-invoicing take effect?
Jul 2025 (project announced) · Jan 1, 2026 (pilot) · Jan 5, 2026 (official announcement) · Oct 1, 2026 (mandatory)