Regulatory updates - North Macedonia

The Public Revenue Office (PRO) of North Macedonia has launched the third testing phase of its national e-invoicing system (e-Faktura system).

Phase two recently finished and introduced new API capabilities for downloading, accepting, rejecting, and cancelling e-invoices, along with an expanded list of tax indicators covering standard/reduced rates, VAT exemptions, out-of-scope supplies, and reverse charge transactions.

In phase three, PRO is launching a web application enabling companies to test document creation, sending, accepting, rejecting, and cancelling — supporting the general invoice with 12 tax indicators. This web application will be available for all taxpayers.

PRO is encouraging all companies to test the web application and submit feedback to improve the e-invoicing system. 

On January 5, 2026, the Minister of Finance and the Director of the Public Revenue Office (PRO) announced the launch of North Macedonia's pilot testing phase for its new e-invoice system (e-Faktura) during a joint press conference. This marks a significant step toward digitalizing financial and tax processes. 

The new e-Faktura system is designed as a centralized platform without intermediaries, enabling direct, real-time communication between businesses and the tax authority. The implementation aligns with the Organisation for Economic Co-operation and Development's (OECD) Tax Administration 3.0 concept. 

The pilot phase primarily focuses on testing the Application Programming Interface (API) between businesses’ invoicing software systems and the e-Faktura platform, where companies can view both sent and received test invoices. As part of the testing, companies should prepare and submit digitally signed e-invoices, which will receive a unique identifier (eID) upon successful validation. It should be noted that test invoices generated during this period have no legal or tax effect, despite using real data from PRO registers. 

Technical documentation has been published, and registered e-PRO users can now access the test environment.  

The implementation roadmap includes: 

• End of Q1 2026: Release of client application and web portal for companies without their own invoicing systems 

• End of Q2 2026: Launch of production server, followed by gradual full implementation 

Companies interested in participating in the testing phase must review the project documentation, ensure their software meets technical requirements, and register to access the test platform with a valid certificate. The PRO has established a dedicated email address for feedback: Kontakt.eFaktura@ujp.gov.mk. 

On June 27, 2025, North Macedonia's Public Revenue Office (PRO) and the Ministry of Finance presented the national e-Faktura reform to the Prime Minister and the media. The project officially began on July 1, 2025, with the reform aimed at promoting modernization, fair market competition, and enhanced fiscal discipline. 

The e-Faktura system will establish a centralized, real-time platform for all non-cash invoicing transactions. This paperless approach is designed to accelerate processing, ensure accurate VAT reporting, and reduce tax evasion. For businesses, the reform will offer benefits including reduced administrative burdens, improved data quality, and control. 

Key features of the system include 

• Standardized electronic invoices for all non-cash transactions; 

• Digital signatures and instant registration in the PRO system; 

• A unified platform for receiving, reviewing, and confirming invoices; 

• Automation support, including QR-based posting and ERP integration; and 

• API connectivity enabling real-time validation and cross-checks with banks, customs, and financial reports. 

Throughout 2025, authorities will focus on finalizing the legal framework, defining technical standards, building the core system, and providing free applications and technical documentation. The PRO has emphasized its commitment to a trust-based dialogue with taxpayers and will organize consultative focus groups with businesses, accountants, and IT professionals to ensure smooth implementation. 

The PRO is currently conducting a survey to gather opinions, experiences, and suggestions from stakeholders. 

Implementation timeline 

• January 1, 2026: Pilot phase with selected businesses. 

• Third quarter, 2026: mandatory adoption for businesses in scope. 

Updates and information will be published on the Public Revenue Office’s website.