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North Macedonia: Draft law on e-invoicing

Draft law would introduce a phased implementation approach, with voluntary use beginning October 1, 2026.

August 24, 2026

The Ministry of Economy published a draft law on e-invoicing, establishing the legal framework for the introduction of a centralized electronic invoicing system in North Macedonia. Specifically, the proposed legislation regulates the issuance, receipt, validation, storage, and exchange of e-invoices and related documents through a platform administered by the Public Revenue Office.

The draft law would introduce a phased implementation approach, allowing taxpayers to voluntarily join the e-invoicing system from October 1, 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 April 1, 2027, followed by non-VAT registered businesses from July 1, 2027, public sector entities from October 1, 2027, and all remaining entities from January 1, 2028.

Read an August 2026 report prepared by the KPMG member firm in North Macedonia

E-invoicing developments timeline

Learn more about tax administration developments in e-invoicing, digital reporting, and real-time reporting

Updated July 2026

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