- North Macedonia will require all VAT-registered domestic and foreign businesses to use a real-time e-invoicing (e-Faktura) system for nearly all B2B, B2G, and some B2C transactions.
- Invoices must be electronically submitted, digitally signed, and approved by the tax authority via a central platform to be legally valid; paper and PDF invoices will no longer be accepted from October 1, 2026.
- The system launches with a pilot phase on January 1, 2026, and becomes fully mandatory on October 1, 2026, with no official grace period.
- Non-compliance, late transmission, or incorrect data can result in significant fines ranging from €300 to €10,000.
- Businesses must archive their own electronic copies of invoices, even though they are stored in the government system.
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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