North Macedonia Expands E-Invoicing Pilot with End-User Testing Capabilities (3rd phase)

• The Public Revenue Office has launched the third phase of its e-invoicing pilot, shifting from technical/API testing to real-life business workflows, indicating the system is nearing operational readiness.
• The introduction of a web-based testing platform enables companies of all sizes to simulate end-to-end invoice processes, including validation, correction, and lifecycle management under a clearance model.
• The reform confirms the government’s commitment to a real-time CTC system, with mandatory rollout expected in October 2026, requiring companies to finalize ERP integration and compliance processes.

Article

North Macedonia has entered a critical stage in its e-invoicing reform by launching the third phase of its e-Faktura pilot, marking the transition from technical integration to real-world business process testing.

The Public Revenue Office (PRO) is now enabling companies to test full invoice lifecycle functionalities, including creation, submission, validation, acceptance, rejection, and cancellation. This phase includes detailed tax classification logic, supporting multiple tax indicators and real transaction scenarios. [kpmg.com]

This development follows earlier pilot phases focused on API integration and system connectivity, and signals that the system is approaching operational readiness. The reform is structured around a centralized clearance model, where invoices must be validated by the tax authority before being legally effective. [taxathand.com]

Mandatory rollout remains scheduled for October 2026, after which paper and PDF invoices will no longer be valid for most transactions.

External links:

• VATCalc – Third pilot phase and testing scope
• Fiscal Requirements – Clearance model and rollout details
• Announcement