North Macedonia Proposes April 2027 E-Invoicing Mandate
North Macedonia's Public Revenue Office (PRO) has published a draft law mandating structured e-invoice submissions through the centralised e-Faktura platform, with VAT-registered businesses facing compliance from 1 April 2027. The phased rollout extends through January 2028, covering all entity types.
Key takeaways
- North Macedonia's draft e-invoicing law proposes mandatory compliance for VAT-registered businesses from 1 April 2027.
- The e-Faktura platform will be operated by the PRO, with integration options via APIs or provided applications.
- The phased rollout extends through January 2028, covering all entity types and a broad scope of invoice documents.
- Invoice recipients have until the 10th of the following month to accept or reject invoices, with auto-acceptance applying if no action is taken.
- The draft law remains subject to legislative approval, with no confirmed delays reported as of 27 August 2026.
Context
North Macedonia's proposed e-invoicing regime represents the country's first concrete step toward centralised tax digitisation. The draft law, published but not yet adopted as of 27 August 2026, follows regional trends in mandatory e-invoicing systems. Prior to this proposal, North Macedonia conducted three pilot phases, with the most recent involving approximately 200 selected companies in June 2026. This technical readiness testing precedes the voluntary registration window set to open on 1 October 2026.
The e-Faktura platform will be operated directly by the PRO, with businesses having the option to connect existing ERP and accounting systems via APIs or utilise web, client, or mobile applications provided by the platform. This technical infrastructure aligns North Macedonia with other jurisdictions implementing government-operated e-invoicing platforms.
What's Changing
The draft law proposes a phased implementation schedule:
- Voluntary registration opens on 1 October 2026.
- Mandatory compliance for VAT-registered businesses begins on 1 April 2027.
- Non-VAT legal entities must comply from 1 July 2027.
- Budget users, public bodies, non-profit organisations, and the National Bank face compliance from 1 October 2027.
- All remaining entities must comply by 1 January 2028.
The scope of the e-invoicing mandate is broad, covering not only standard invoices but also credit and debit notes, advance invoices, cash transaction invoices, invoices issued to foreign persons, and certain construction and delivery documents. This comprehensive approach ensures that the e-Faktura system captures a wide range of transaction types, reducing the scope for paper-based or unstructured invoicing.
On the recipient side, invoice recipients will have until the 10th of the month following receipt to formally accept or reject an invoice. If no action is taken within this window, the invoice will be automatically deemed accepted.
Implications for Businesses
Businesses operating in North Macedonia must prepare for mandatory e-invoicing compliance, starting with VAT-registered entities from April 2027. The broad document scope necessitates that businesses review their entire invoicing ecosystem, including credit/debit notes and invoices issued to foreign persons. Integration with the e-Faktura platform via APIs or the use of provided applications will be critical for maintaining operational continuity.
The auto-acceptance mechanism for invoices introduces a new compliance dynamic, as businesses will need to ensure timely review and processing of received invoices to avoid automatic acceptance. This could impact cash flow management and financial reporting processes.
Outlook
As of the briefing date, no superseding announcements or confirmed delays have been reported regarding the draft law. The technical readiness demonstrated by the third pilot phase suggests that the PRO is actively preparing for the rollout. Businesses should monitor developments closely, as the legislative approval process could introduce changes to the proposed timeline or requirements.
Frequently asked questions
- What is the timeline for mandatory e-invoicing compliance in North Macedonia?
- The proposed timeline begins with voluntary registration on 1 October 2026, followed by mandatory compliance for VAT-registered businesses from 1 April 2027, non-VAT legal entities from 1 July 2027, budget users and public bodies from 1 October 2027, and all remaining entities from 1 January 2028.
- What types of documents are included in the e-invoicing mandate?
- The scope includes standard invoices, credit and debit notes, advance invoices, cash transaction invoices, invoices issued to foreign persons, and certain construction and delivery documents.
- How can businesses integrate with the e-Faktura platform?
- Businesses may connect existing ERP and accounting systems via APIs or use web, client, or mobile applications provided by the e-Faktura platform.
- What happens if an invoice recipient does not accept or reject an invoice within the specified timeframe?
- If no action is taken within 10 days of the following month, the invoice is automatically deemed accepted.
- Has the draft law been formally adopted?
- As of 27 August 2026, the legislation remains in draft form and has not yet been formally adopted; all proposed dates remain subject to legislative approval.
