North Macedonia Commences Pilot for Mandatory B2B E‑Invoicing Ahead of October 2026 Mandate
North Macedonia has entered the pilot phase of its e‑Faktura e‑invoicing regime, marking a significant advance in the country’s digital VAT transformation and aligning with global trends toward realtime invoice reporting. The Public Revenue Office (PRO), together with the Ministry of Finance, launched testing on 1st January 2026, with mandatory adoption scheduled for 1st October 2026 for all VAT‑registered businesses.
The reform establishes a centralised, real‑time clearance model in which structured e‑invoices — digitally signed and transmitted via API or a government portal — must be validated by the tax authority before becoming legally effective. Under this Continuous Transaction Controls (CTC)‑style system, non‑cash invoices are issued, verified, assigned a unique identifier, and delivered to recipients through the central e‑Faktura platform, replacing traditional paper, PDF, or email invoices.
Pilot testing focuses on API connectivity, digital signatures, validation workflows, and integration with businesses’ ERP systems, with technical documentation and web portals being rolled out during early 2026 ahead of full implementation. Test invoices use real taxpayer data but currently have no tax effect.
Authorities frame e‑Faktura as a key tool in combating the informal economy, strengthening VAT compliance, and modernising public finance administration.