- North Macedonia is launching a mandatory B2B e-invoicing system (e-Faktura), with pilot testing in January 2026 and full implementation in October 2026.
- All B2B invoices must be sent to a central government platform (DAP) for validation and approval before being delivered to buyers.
- The system will fully replace traditional invoice methods (PDF, email, paper) and require businesses to connect their accounting/ERP systems to the tax authority’s platform.
- The model follows a Continuous Transaction Control (CTC) approach, giving the government real-time transaction visibility and stronger VAT fraud prevention.
- North Macedonia’s system may need future adjustments to align with EU standards, as the EU prefers e-invoicing without real-time tax authority approval.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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