Digital leap in the Balkans: The evolution of North Macedonia’s e-Faktura
Summary
North Macedonia e-Faktura has officially begun its implementation with a live pilot program as of January 1, 2026.
The mandatory rollout is anticipated for October 1, 2026, covering all B2B and B2G transactions for VAT-registered businesses.
The system uses a Continuous Transaction Control (CTC) Clearance model, requiring real-time validation by the PRO before an invoice is legally issued.
The model mirrors the centralized "hub" approach seen in Serbia's SEF, diverging from decentralized models like Peppol.
The new mandate requires a pure XML format, meaning PDFs sent via email will no longer be considered legal tax documents.
Key compliance requirements for businesses include: digital signatures on every e-invoice, immediate transmission upon issuance, and a 10-year secure archiving responsibility for the taxpayer.
While much of the global e-invoicing spotlight in 2025 was on the EU’s "ViDA" proposal, Germany’s major reception mandate, as well as the 2026 go-live dates for Belgium and Croatia, a significant digital transformation has been quietly accelerating in the Western Balkans.
North Macedonia is no longer just "planning" for digital tax; the country has officially entered its implementation phase. As of January 1, 2026, the e-Faktura pilot program is live, marking the beginning of a final countdown to a mandatory nationwide rollout.
The roadmap: From pilot to production
North Macedonia’s journey began in earnest with the official project launch on July 1, 2025, but the momentum shifted into high gear following a series of consultative sessions with the Economic Chamber in December 2025. These led directly to the January 5, 2026, joint announcement by the Ministry of Finance and the PRO, which not only opened the pilot phase but also solidified the roadmap toward a full mandatory rollout on October 1, 2026.
January 1, 2026 (the Pilot phase): A selected group of early adopters is currently testing the e-Faktura platform. This phase is critical for testing API integrations and ensuring that the "PRO" central system can handle real-time validation at scale.
Q1 – Q2 2026 (expansion): The PRO is expected to release a dedicated client application and web portal designed specifically for SMEs who do not use complex ERP systems.
October 1, 2026 (the Big Bang): This is the anticipated definitive "Go-Live" date. From this point forward, it is expected that the e-Faktura system will become mandatory for all VAT-registered businesses in North Macedonia, covering both B2B and B2G transactions.
The model: Real-time clearance (CTC)
North Macedonia has opted for a Continuous Transaction Control (CTC) "Clearance" model.
In simple terms, an invoice is no longer legally valid the moment you send it to your client. Instead, the seller must first transmit the invoice (in a structured XML/UBL format) to the PRO’s central platform. The tax authority validates the data in real-time, assigns a unique identifier (eID), and only then is the invoice considered legally "issued."
The "Balkan flavor": How North Macedonia compares to its neighbors
One of the most interesting aspects of North Macedonia’s approach is how it mirrors and deviates from its neighbors, particularly Serbia:
The "Serbia model" influence: North Macedonia’s e-Faktura bears a striking resemblance to Serbia’s SEF (Sistem e-Faktura), which has been mandatory since 2023. Both countries have leapfrogged the decentralized models popular in Western Europe (like Peppol in Belgium or the Nordics) in favor of a centralized government "hub."
Intermediary-free ambition: Unlike some European countries that encourage the use of third-party "Access Points," North Macedonia’s PRO is building a system designed to work without mandatory intermediaries. The goal is direct, real-time communication between the business and the state, aligned with the OECD’s "Tax Administration 3.0" concept.
Standardization over flexibility: While some regions still allow for "hybrid" formats (like ZUGFeRD/Factur-X), North Macedonia is pushing for a "pure XML" reality. Once the mandate hits, PDFs sent via email will no longer be recognized as legal tax documents.
Strategic takeaways from our resident experts
Based on our review of the recent legislative updates (including the amendments to the VAT Law in late 2025), businesses should take note of three critical requirements:
Digital signatures: Every e-invoice must be digitally signed.
Immediate transmission: Invoices must be transmitted at the moment of issuance. There is no "end-of-month" reporting; the reporting is the issuance.
10-year archiving: While the government clears the invoice, the legal burden for secure, accessible 10-year archiving still rests with the taxpayer.
The time for e-invoicing is now
North Macedonia’s shift from 2025 "groundwork" to 2026 "pilot" proves that the country is serious about its digital infrastructure. For businesses operating in the region, the 10-month window between now and the October deadline is not just a grace period; it is a critical integration window.
The "Balkan Digital Corridor" is rapidly closing the gap with the rest of Europe. If your business hasn't started its e-Faktura readiness assessment, now is the time to begin.
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Danielle Kiener
Lead Key Account Manager, Banqup Group
Danielle has 15 years of experience in customer relationship management within invoicing and financial administration. She currently works in Geneva, supporting global customers at Banqup Group and helping multinational companies digitise their processes. Over the years, she has been closely involved in the digital transformation of invoicing, including leading e-invoicing initiatives across the EMEA and Asia-Pacific regions for a major multinational. Her extensive experience means she’s always up to date on the latest e-invoicing regulations and changes around the world.
