On June 27, 2025, North Macedonia's Public Revenue Office (PRO) and the Ministry of Finance presented the national e-Faktura reform to the Prime Minister and the media. The project officially began on July 1, 2025, with the reform aimed at promoting modernization, fair market competition, and enhanced fiscal discipline.
The e-Faktura system will establish a centralized, real-time platform for all non-cash invoicing transactions. This paperless approach is designed to accelerate processing, ensure accurate VAT reporting, and reduce tax evasion. For businesses, the reform will offer benefits including reduced administrative burdens, improved data quality, and control.
Key features of the system include
- Standardized electronic invoices for all non-cash transactions;
- Digital signatures and instant registration in the PRO system;
- A unified platform for receiving, reviewing, and confirming invoices;
- Automation support, including QR-based posting and ERP integration; and
- API connectivity enabling real-time validation and cross-checks with banks, customs, and financial reports.
Throughout 2025, authorities will focus on finalizing the legal framework, defining technical standards, building the core system, and providing free applications and technical documentation. The PRO has emphasized its commitment to a trust-based dialogue with taxpayers and will organize consultative focus groups with businesses, accountants, and IT professionals to ensure smooth implementation.
The PRO is currently conducting a survey to gather opinions, experiences, and suggestions from stakeholders.
Implementation timeline
- January 1, 2026: Pilot phase with selected businesses.
- Third quarter, 2026: mandatory adoption for businesses in scope.
Updates and information will be published on the Public Revenue Office’s website.
