Explore the latest electronic invoicing, reporting and archival requirements.

North Macedonia

Technical requirements

  • Platform – e-Faktura (Centralized government "hub" operated by the Public Revenue Office - PRO).

  • Format – Pure XML/UBL structured electronic format (compliant with European standard EN 16931). For in-scope transactions, PDFs are no longer legally valid.

  • Archival period – Minimum 10 years (Responsibility rests with the taxpayer).

B2G mandates

  • Receiving – Mandatory for all public bodies via the central platform.

  • Issuing – Mandatory for all VAT-registered suppliers starting October 1, 2026.

B2B mandates

  • Existing – Voluntary pilot phase launched January 1, 2026.

  • Upcoming – Full mandatory rollout for all VAT-registered businesses on October 1, 2026. Requires real-time CTC Clearance (validation by PRO before issuance).

Articles about North Macedonia