North Macedonia to implement mandatory electronic invoicing with the e-Faktura project by 2026

North Macedonia is launching one of the most significant reforms of its tax and invoicing system: the introduction of mandatory electronic invoicing, known as e-Faktura. This initiative, led by the Public Revenue Office (PRO) and the Ministry of Finance, aims to modernize tax administration, strengthen VAT control, and promote greater transparency across the national economy.

The implementation of e-Faktura represents a profound modernization of North Macedonia’s tax system, aligning the country with international trends in digital tax administration, such as Continuous Transaction Controls (CTC) models that allow real-time monitoring of economic activity.

In addition, by standardizing and digitizing invoicing processes, the country is expected to reduce tax evasion, improve administrative efficiency, and strengthen fiscal discipline, benefiting both the public and private sectors.

During the testing phase, which begins in January 2026, the Application Programming Interface (API) for submitting electronic invoices will be validated. This technical bridge connects enterprise management systems with the electronic invoicing platform and enables the automated and standardized exchange of invoices. Participation in this testing phase will be limited exclusively to users registered in the e-UJP system.

What is e-Faktura?

The e-Faktura system is a centralized digital platform that enables the issuance, transmission, validation, and receipt of structured electronic invoices for all transactions that are not paid in cash. Instead of sending paper invoices or PDF files by email, invoices are transmitted directly through the system and receive a unique real-time validation code.

The workflow operates as follows:

1. The company generates the invoice either from its own software or from the official application of the Public Revenue Office (DAP).
2. The invoice is automatically sent to the e-Faktura platform.
3. The system verifies and validates the document in real time.
4. A unique identifier (eID) is assigned, and the invoice is delivered electronically to the recipient without the need for email or physical documents.

Key dates in the implementation timeline

The implementation of e-Faktura has been divided into several phases:

• June 27, 2025: Official presentation of the project to the Prime Minister and the media.
• July 1, 2025: Formal start of project activities, including the definition of technical standards, system development, and creation of the legal framework.
• January 1, 2026: Launch of the pilot phase, with API integration testing and the submission of test invoices.
• Third quarter of 2026 (approximately October 1): Mandatory use of e-Faktura for all taxpayers issuing non-cash invoices.

As the system rollout progresses, the Public Revenue Office has launched surveys and consultative working groups with companies, accounting firms, and technology providers to gather feedback and practical experience. Technical documentation and specifications are also being published to support the adaptation process.

The adaptation process requires companies to:

• Review their current invoicing systems.
• Integrate their ERP or management solutions with the e-Faktura platform via APIs.
• Train their teams on the use of the new system and on the technical requirements of the structured invoice format.

Authorities have emphasized that e-Faktura not only reduces the administrative burden on businesses, but also:

• Facilitates the elimination of paper and manual processes.
• Reduces costs related to logistics, archiving, and human resources.
• Increases tax control and data reliability.
• Enables automated detection of tax fraud and irregular practices.
• Supports cross-analysis with banking, customs, and financial data.