e-Invoice Guide for Macedonia

Everything you need to know about mandatory electronic invoicing from October 1, 2026

What is e-Invoice?

e-Invoice is a system for electronic issuing and receiving of invoices managed by the Public Revenue Office (UJP). From October 1, 2026, all VAT-registered businesses in Macedonia must send invoices electronically through this system.

The system operates on a "clearance model" - each invoice must be approved by UJP before it becomes legally valid. Invoices are sent in UBL 2.1 XML format, signed with a qualified or advanced digital signature.

Only invoices approved by UJP have legal validity. Invoices issued outside the system will not be recognized.

Who must use e-Invoice?

Mandatory e-invoicing covers all business entities registered for VAT in Macedonia:

-Companies (DOOEL, DOO, AD) with annual turnover above 1,000,000 MKD (approximately 16,000 EUR)
-Sole traders and craftspeople registered for VAT
-Independent professionals (freelancers) if they are VAT-registered
-All industries without exception - IT, construction, trade, hospitality, agriculture, services

It is estimated that between 50,000 and 70,000 business entities will be required to use the system. The initial implementation focuses on B2B transactions between VAT-registered entities.

How does e-Invoice work?

The e-invoicing process consists of 5 steps:

1Create an invoice in your software (or on the UJP portal)

2Sign the invoice with a digital signature (QES or AdES)

3Send the signed invoice to UJP in UBL XML format

4UJP automatically validates the invoice (format, signature, fields)

5UJP approves or rejects the invoice - you receive a response within seconds

Technical requirements

For successful submission of e-invoices, the following technical standards must be met:

-UBL 2.1 XML format - international standard for business documents compliant with EN 16931
-EN 16931 - European standard defining the semantic model of electronic invoices
-XAdES digital signature - qualified or advanced electronic signature on the XML document
-Mandatory fields - EDB (unique tax number), dates, line items, VAT rates for both seller and buyer
-HTTPS communication - secure data transfer to UJP servers

Types of digital signature

There are two types of digital signature for signing e-invoices in Macedonia:

QES - Qualified Electronic Signature

Highest level of legal validity. Requires a USB hardware token (SafeNet eToken, ID Prime MD) issued by an authorized certificate authority. denar.mkd supports it through the denar.mkd Signer Chrome extension.

AdES - Advanced Digital Signature

Valid digital signature with a lower level than QES. Uses a software certificate (P12 file) uploaded directly to denar.mkd. No additional hardware required.

Compliance options

There are several ways to fulfill the e-invoicing obligation:

UJP Portal (free)

The government portal offers basic invoice entry and submission. No automation, client management, financial reports or PDF generation. Suitable for businesses with very few invoices per month.

Specialized software (denar.mkd)

Complete e-invoicing platform with support for both digital signature types, client management, expenses, reports and exchange rates. Free plan for up to 30 invoices per month. In Macedonian, Albanian and English.

ERP integration

For large enterprises with an existing SAP or other ERP system, integration via API with UJP is possible. Requires technical implementation and certification.

Related resources

Deadlines →FAQ →Preparation →Comparison →Penalties →

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