North Macedonia has begun the pilot testing phase of its new e-invoice system, e‑Faktura, on 5 January 2026. The state‑owned platform will allow real‑time, direct communication between businesses and the tax authority, with test invoices having no legal effect. The rollout will include a client application by the end of Q1 2026, a production server by the end of Q2 2026, and mandatory adoption from Q3 2026.
The pilot testing phase began on 5 January 2026.
Test invoices have no legal or tax effect, despite using real data.
The production server is scheduled to launch by the end of Q2 2026.
Mandatory adoption is set to begin in the third quarter of 2026.
It provides a centralized, real‑time platform for direct communication between businesses and the tax authority, eliminating intermediaries.
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VatAbout · about 2 months ago
North Macedonia has introduced several VAT and e‑invoicing updates in late 2025 and early 2026. The VAT exemption for small‑value shipments is now limited to non‑commercial items, the 5% preferential rate for residential buildings is extended to 2028, and a pilot e‑invoice system (e‑Faktura) began on 5 January 2026. A new Top‑up Tax Rulebook was also published, aligning with OECD standards.
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