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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 verified, the e-invoice will be automatically delivered electronically to both the issuer and the recipient, eliminating the requirement to deliver a physical or even email delivery.
Fiscalization and Real-Time Transaction Reporting
This reform will also introduce the fiscalization of cashless payments, ensuring that all transactions are recorded in real time. This measure is set to improve transparency, ensure more accurate VAT and revenue reporting, and reduce the risk of errors, fraud, or undeclared income.
Support for Businesses of All Sizes
The e-invoicing system will be adapted for businesses of all sizes. Larger companies will be able to integrate the platform into their existing business software, while smaller ones will have access to a free e-invoicing application provided by the Public Revenue Office. To use this system, companies will need a digital certificate, but no additional investment or advanced technical knowledge will be necessary, only basic digital skills.
Benefits for Businesses and the Environment
The introduction of e-invoicing is expected to bring numerous benefits for businesses, including:
- elimination of paper documents and manual bookkeeping;
- reduced costs for printing, delivery, and archiving;
- faster communication with clients and partners;
- automated control and greater transaction security;
- improved tracking of receivables and liabilities.
From an environmental perspective, thousands of trees could be saved annually by eliminating paper invoices. At the same time, the digitalization would free up valuable administrative time, as the system will automatically validate invoice data and reject invoices containing errors.
Stronger Tax Control and Data Management for the State
For the government, the benefits of e-invoicing are even more substantial. The Public Revenue Office will be able to monitor business transactions in real time, cross-check data with banks, customs, and financial reports, and quickly detect fictitious invoices or irregularities. This will result in more efficient tax control, fewer tax evasion opportunities, and greater tax discipline.
In the initial phase, as part of a pilot project, the system will be introduced to larger companies with existing business management systems, firms that work with public institutions, and other voluntary participants.
Toward a Modern, Transparent Economy
The introduction of e-invoicing is a key step of modernizing the N. Macedonia economy. The reform is expected to lead to better data management, reducedadministrativeburden , andgreater transparency across all business sectors.
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