- North Macedonia has published a draft E-Invoicing law for its national e-Faktura system, but it is not yet in force.
- The current proposal shifts the rollout: voluntary use would start on October 1, 2026, while mandatory use would begin on April 1, 2027 for the first group of taxpayers.
- The mandate would be phased in by entity type through January 1, 2028, eventually covering VAT-registered taxpayers, certain public/state-controlled entities, non-VAT businesses, public institutions, and other remaining entities.
- A central Tax Authority platform would handle issuance, receipt, validation, cancellation, and storage of e-invoices, with API integration for ERP/accounting systems and web/mobile options for others.
- The system is already being tested, including API and web-app functionality, with about 200 companies involved in structured testing.
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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