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North Macedonia proposes April 2027 e-invoicing mandate

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Susie West
Aug 27, 2026
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North Macedonia has published a draft e-invoicing law proposing mandatory e-invoicing for VAT-registered businesses from 1st April 2027.

The draft sets out a phased rollout of the country's centralised e-Faktura system between October 2026 and January 2028.

The proposed timetable is:

  • 1st October 2026 – voluntary registration
  • 1st April 2027 – mandatory e-invoicing for VAT-registered businesses
  • 1st July 2027 – non-VAT-registered legal entities carrying out economic activity
  • 1st October 2027 – budget users, public and non-profit institutions and the National Bank
  • 1st January 2028 – all entities carrying out transactions

Businesses choosing to register voluntarily from October would be required to issue structured e-invoices through the system from the point of registration.

Under the proposed model, e-Faktura will be a centralised government platform, operated by North Macedonia's Public Revenue Office (PRO). Businesses will be able to connect their ERP and accounting systems directly through APIs or use web, client or mobile applications.

Invoices will be issued, validated, received, accepted, rejected, corrected, cancelled and stored through the system.

The scope also extends beyond standard invoices to include credit and debit notes, advance invoices, invoices relating to registered cash transactions, invoices to foreign persons and certain construction and delivery documents.

The draft also introduces invoice-status processes. Recipients would have until the 10th of the following month to accept or reject an invoice. If no action is taken, the invoice would be considered accepted.

North Macedonia has already been testing e-Faktura during 2026. The third pilot phase launched in June, expanding testing from ERP/API integration to complete invoice processes through a web application. Around 200 selected companies have been participating in structured testing.

Testing has continued through August, including training with municipalities and public enterprises as the PRO gradually expands the number of processes, document types and tax indicators being tested.

The dates are not yet final. The legislation remains in draft and will need to be adopted and published before the proposed requirements become legally binding.

Source: KPMG