The Ministry of Finance has published the Draft Law on Electronic Invoicing, establishing the legal framework for the introduction of a centralized electronic invoicing system in North Macedonia. The proposed legislation regulates the issuance, receipt, validation, storage and exchange of electronic invoices and related documents through a platform administered by the Public Revenue Office.
The draft law introduces a phased implementation approach, allowing taxpayers to voluntarily join the e-invoicing system from 1 October 2026, while mandatory compliance would gradually be extended to different categories of taxpayers between 2027 and 2028. According to the proposed timeline, VAT-registered entities would be the first group required to use the system from 1 April 2027, followed by non-VAT registered businesses from 1 July 2027, public sector entities from 1 October 2027, and all remaining entities from 1 January 2028.
The introduction of e-invoicing is expected to have a significant impact on invoicing processes, ERP environments, internal controls and VAT compliance procedures. Businesses should therefore begin evaluating their readiness and assessing whether system and process changes may be required ahead of implementation.
To support organizations in preparing for the upcoming requirements, KPMG North Macedonia, in cooperation with KPMG Romania, has adapted KPMG's e-invoicing solution for the Macedonian market. The solution is designed to facilitate compliance with future e-invoicing obligations while supporting seamless integration between ERP systems and the tax authorities' platform.
Our team is actively monitoring legislative developments and is available to discuss the potential implications of the draft law, readiness assessments and available implementation approaches.
📩 Contact KPMG North Macedonia to learn more about the upcoming e-invoicing requirements and how your organization can prepare.