e-Invoice Deadlines
Timeline for mandatory e-invoice implementation in Macedonia
Until mandatory e-Invoice:
days
hours
minutes
1 October 2026
Timeline
2024
Law adopted by Parliament
Parliament adopted amendments to the VAT Law introducing mandatory electronic invoicing through the Public Revenue Office (UJP).
Q3-Q4 2025
Technical specifications published
UJP published the technical requirements: UBL 2.1 format, XAdES digital signatures, clearance model and compliance with European standard EN 16931.
05.01.2026
Pilot testing launched
The e-Invoice test environment is available at efakturatest.ujp.gov.mk. Voluntary participation for all interested businesses. denar.mkd is integrated with the test environment.
Q2 2026
Approved software list (expected)
UJP plans to publish an official list of software solutions certified for e-invoicing.
01.10.2026
MANDATORY for all VAT-registered businesses
All VAT-registered businesses (50,000-70,000) must use the e-Invoice system. Invoices outside the system lose legal validity.
What does "mandatory" mean?
After October 1, 2026, invoices issued outside the e-Invoice system have no legal validity. This means you cannot claim input VAT deductions based on such invoices, and your business partners cannot recognize your invoices.
Fines from 300 to 10,000 EUR per violation. Invoices outside the system = no legal validity = no VAT deductions.
Lesson from Serbia
Serbia implemented electronic invoicing in 2022-2023. Many businesses waited until the last moment, causing technical problems - overloaded servers, long support queues and submission errors. The deadline was not extended. Macedonian businesses can learn from this experience and start testing on time.
Related resources
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