What Was Announced
North Macedonia’s tax authority (PRO), together with the Ministry of Finance, has set out a nationwide e-invoicing programme called e-Faktura to digitalise all non-cash invoicing through a state platform. The authorities presented the reform in late June 2025 and officially kicked off the project on July 1, 2025.
The High-level Model: a Centralized, CTC-style System
Under e-Faktura, invoice data will flow through a central platform operated by the PRO. Invoices must be transmitted in real time when issued, enabling immediate registration and validation by the tax authority. This approach reflects a Continuous Transaction Controls (CTC) model, with standardized e-invoices and instant reporting designed to tighten VAT controls and reduce evasion.
Key Dates
- June 27, 2025: Reform presented to the Prime Minister and media
- July 1, 2025: Project launch by PRO and Ministry of Finance
- January 1, 2026: Pilot begins with selected businesses
- Q3 2026: Mandatory adoption starts
What to Expect from the System
The PRO’s blueprint highlights practical features aimed at end-to-end digitalization:
- Standardized structured e-invoices for all non-cash transactions
- Digital signatures and instant registration with the PRO upon issuance
- A single portal to receive, review, and confirm invoices
- Automation helpers, including QR-based posting and ERP integration
- API connectivity for real-time validation and cross-checks with banks, customs, and financial reports
Open Points to Watch
Some details, such as the final law and any details on what’s covered, will be clarified as the PRO publishes standards, sub-legal acts, and technical specifications, and as stakeholder consultations advance. Businesses should keep monitoring official communications during 2025 and into the pilot period.
