Mandatory E-Invoicing (e-Faktura) in North Macedonia
North Macedonia is implementing a nationwide mandatory e-Invoicing (e-Faktura) system as part of its broader digital tax transformation strategy. The system is operated by the Public Revenue Office (PRO) and is based on a centralized, real-time clearance (CTC) model, aiming to replace paper and PDF invoices with structured electronic invoices.
Only invoices validated through the official e-Faktura platform will be considered legally valid.
Get a Custom Quote
Public Revenue Office of North Macedonia (PRO) – The national tax authority responsible for the e-Faktura platform and e-Invoicing compliance.
Stored digitally for at least 10 years.
XML / UBL (expected alignment with EN 16931)
E-Invoicing is mandatory for all VAT-registered taxpayers in North Macedonia under the e-Faktura system.
Only structured electronic invoices validated by the Public Revenue Office (PRO) are considered legally valid. Paper invoices and PDFs will no longer be accepted once the mandate is in force.
Mandatory for authenticity and integrity
The Implementation Timeline in North Macedonia
Who Will Be Affected?
The North Macedonian e-Invoicing regulations cover the following categories:
B2G (Business-to-Government): All invoices issued to public authorities must be sent through the central e-Faktura platform.
B2B (Business-to-Business): It is mandatory for all VAT-registered companies to use e-Invoices for non-cash transactions (bank transfers, etc.).
B2C (Business-to-Consumer): While not the primary focus currently, the system is designed to integrate retail and consumer transactions in future phases.
How Eaglessoft Makes Compliance Easier
Eaglessoft enables effortless compliance with North Macedonia’s e-Faktura mandate through automated invoice validation, real-time clearance integration, and regulatory-ready archiving.
QUESTIONS ABOUT THE MACEDONIA REGULATION
No. As of October 2026, only structured invoices validated by the PRO portal are legally recognized for VAT purposes.
Any foreign entity with a local tax ID (VAT number) performing taxable transactions in North Macedonia must comply with these rules.
Failure to use the e-Faktura system results in the rejection of VAT input deductions and significant administrative fines.