- North Macedonia’s e-Faktura system launches with a live pilot on January 1, 2026, and becomes mandatory for all VAT-registered B2B and B2G transactions on October 1, 2026.
- The system uses a centralized Continuous Transaction Control (CTC) “Clearance” model, requiring real-time tax authority validation before invoices are legally issued.
- Only structured XML-format e-invoices are valid; PDFs sent by email are no longer accepted as legal tax documents.
- Compliance requirements include digital signatures, immediate transmission upon issuance, and secure 10-year archiving by taxpayers.
- The rollout marks a significant digital transformation in North Macedonia, moving from planning to implementation, with special support for SMEs and a phased approach leading to full adoption.
Source: banqup.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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