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ARTICLE · 23 OCTOBER 2025

North Macedonia Introduces Mandatory E-Invoicing By 2026

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.

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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

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