- North Macedonia announced major VAT and e-invoicing reforms at the end of 2025 and start of 2026.
- VAT exemption for low-value imports now applies only to non-commercial parcels between individuals; EUR 22 threshold unchanged.
- New Rulebook on Top-up Tax aligns with OECD standards and details calculation and payment.
- Pilot phase of the e-invoicing system (e-Faktura) launched in January 2026, allowing companies to test digital invoicing with real data but no legal effect.
- Full e-invoicing rollout planned by end of Q2 2026, aiming for greater transparency, efficiency, and alignment with EU/international standards.
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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