e-Invoice Deadlines
Timeline for mandatory e-invoice implementation in Macedonia
Until mandatory e-Invoice for VAT-registered businesses:
days
hours
minutes
1 April 2027
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: JSON invoice structure, JWS digital signatures (QES/AdES), REST API and the clearance model.
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.
12.08.2026
Draft e-Invoicing Law published
The draft Law on e-Invoicing was published for public consultation (ENER), setting the staged timeline: voluntary from 1 October 2026, mandatory for VAT-registered businesses from 1 April 2027, everyone by 1 January 2028.
01.10.2026
Voluntary registration opens
Businesses can voluntarily register on the e-Invoice system and start issuing and receiving e-invoices.
01.04.2027
MANDATORY for all VAT-registered businesses
All VAT-registered businesses (50,000-70,000) must use the e-Invoice system from 1 April 2027. Invoices outside the system lose legal validity.
01.01.2028
All businesses on e-Invoice
Non-VAT legal entities join on 1 July 2027, budget users on 1 October 2027, and from 1 January 2028 every business transaction must go through e-Invoice.
What does "mandatory" mean?
Once the obligation applies to you (1 April 2027 for VAT-registered businesses), 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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