North Macedonia has taken an important step towards mandatory electronic invoicing. In August 2026, the Ministry of Finance published a Draft Law on Electronic Invoicing on the government’s Electronic National Register of Regulations (ENER).
The draft proposes a centralised e-invoicing system administered by the Public Revenue Office (PRO), with voluntary use beginning on 1 October 2026 and mandatory adoption introduced in phases from 1 April 2027.
This is a significant update to the previously anticipated October 2026 mandatory launch. However, the legislation remains in draft form. The proposed dates and obligations will become legally binding only if the law is adopted by the North Macedonian Parliament and published in the Official Gazette.
Proposed E-Invoicing Timeline
The draft sets out the following phased implementation:
| Date | Proposed requirement |
| 1 October 2026 | Voluntary registration and use of the e-invoicing system may begin. |
| 1 April 2027 | Mandatory e-invoicing for VAT-registered taxpayers, including specified public enterprises and state- or municipality-controlled companies. |
| 1 July 2027 | Mandatory e-invoicing for non-VAT-registered legal entities carrying out business activities. |
| 1 October 2027 | Mandatory e-invoicing for budget users, public and non-profit institutions, and the National Bank. |
| 1 January 2028 | Mandatory issuance and receipt of e-invoices for all remaining entities conducting transactions. |
Entities that register voluntarily from October 2026 would be expected to use the system in accordance with the draft rules from the date of registration.
A Centralised E-Invoicing Model
Under the proposed framework, the PRO would establish and operate a central platform through which e-invoices and related documents would be issued, validated, received, accepted, rejected, corrected, cancelled and stored.
Businesses would be able to connect their ERP or accounting systems directly to the platform through APIs. Client, web and mobile applications are also expected to be available for businesses that do not use direct system integration.
To be legally valid under the proposed rules, an e-invoice would need to:
- be issued through the central e-invoicing system in a structured electronic format;
- be signed with a qualified electronic signature; and
- receive a unique invoice identifier and an electronic timestamp following successful validation.
Who Would Be in Scope?
The proposed obligations cover a broad range of entities, including VAT-registered businesses, non-VAT-registered entities carrying out economic activities, public sector bodies, state-controlled entities and other taxpayer categories specified in the draft.
The draft also addresses certain transactions involving foreign suppliers where the recipient accounts for VAT under the reverse-charge mechanism. Transactions for which a fiscal receipt has been issued, together with VAT-exempt banking and financial services, are among the proposed exclusions.
Further scope and technical details may be refined during the legislative process or through implementing rules.
The e-Faktura System Is Already Being Tested
The legislative development follows the ongoing technical rollout of North Macedonia’s e-Faktura platform. In June 2026, the PRO announced the third testing phase, expanding testing through a web application to invoice creation, submission, acceptance, rejection and cancellation. The authority also established structured testing with approximately 200 selected companies.
The draft therefore provides the proposed legal framework and phased timetable for a system already under active development and testing.
Conclusion
North Macedonia’s August 2026 draft provides the clearest legal roadmap to date for the national e-invoicing regime. It proposes voluntary adoption from 1 October 2026, followed by mandatory e-invoicing for VAT-registered taxpayers from 1 April 2027 and further phases through 1 January 2028.
Because the law has not yet been enacted, businesses should regard the timetable as proposed and monitor its passage through Parliament, publication in the Official Gazette and the release of final technical and implementing guidance.
RTC Suite will continue to monitor North Macedonia’s e-invoicing developments and provide updates as the framework is finalised.
