North Macedonia is advancing its digital transformation with the
introduction of a nationwide e-invoicing
system that will apply to all taxpayers who issue
invoices. According to the Public Revenue
Office,this initiative marks a major step toward
the digitalization of the tax system and
the efforts to fight the
shadoweconomy.
Timeline and Implementation Phases
The mandatory implementation of e-invoicing is scheduled
for October 1, 2026, with a testing period
set to begin in early 2026. During this period, a selected group of
companies will participate in pilot testing to ensure
a smooth and gradual
transition.
How the New E-Invoicing System Will Work
Under this new framework, the e-invoices will be issued in
a structured electronic format rather
than as PDF or paper document. Each e-invoice will be transmitted
and verified through a centralized platform created by the Public
Revenue office, which will assign a unique code confirming its
validity. Once