Question 1

What is e-Invoice?

Accepted Answer

e-Invoice is a system for electronic issuance and receipt of invoices managed by the Public Revenue Office (PRO). Each invoice is created in a standardized digital format (UBL 2.1), signed with a digital signature, and sent electronically to PRO for approval.

Question 2

When does e-Invoice become mandatory?

Accepted Answer

Mandatory e-Invoice for all VAT-registered businesses starts on October 1, 2026. Pilot testing has been available since January 5, 2026 on the PRO test environment.

Question 3

Who must use e-Invoice?

Accepted Answer

All business entities registered for VAT in Macedonia - sole-proprietor LLCs, LLCs, joint-stock companies, sole traders and craftsmen. An estimated 50,000-70,000 companies will be required to comply.

Question 4

Do freelancers need to use e-Invoice?

Accepted Answer

Yes, if they are VAT-registered. Self-employed individuals who are VAT taxpayers have the same obligation as companies.

Question 5

Does e-Invoice apply to consumer sales (B2C)?

Accepted Answer

The initial implementation focuses on B2B transactions between VAT taxpayers. B2C sales are not currently mandatory, but the scope may be expanded in the future.

Question 6

What if I am not VAT-registered?

Accepted Answer

If you are not a VAT taxpayer, you are not currently required to use e-Invoice. The obligation applies only to VAT-registered entities with annual turnover above 1,000,000 MKD.

Question 7

Can the deadline be postponed?

Accepted Answer

There are currently no indications of postponement. Serbia's experience shows that the deadline was not extended despite business community requests. Recommendation: don't wait, start testing on time.

Question 8

Are there exemptions from e-Invoice?

Accepted Answer

There are currently no published exemptions for specific industries or business types. All VAT taxpayers regardless of their activity must use the system.

Question 9

Is a PDF invoice the same as an e-Invoice?

Accepted Answer

No. A PDF is a visual representation, while an e-Invoice is a structured XML document (UBL 2.1) that is processed automatically. A PDF cannot be submitted to PRO.

Question 10

Do I need to keep paper copies?

Accepted Answer

No. Invoices approved through the e-Invoice system have full legal validity in digital form. Printing or archiving paper copies is not required.

Question 11

What is UBL 2.1?

Accepted Answer

Universal Business Language 2.1 is an international standard for business documents. It defines the XML format in which e-invoices are structured, including all mandatory fields.

Question 12

What is an XAdES signature?

Accepted Answer

XML Advanced Electronic Signatures is a standard for digitally signing XML documents. It ensures the integrity and authenticity of the e-invoice.

Question 13

What does "clearance model" mean?

Accepted Answer

In the clearance model, each invoice must be approved by PRO before it becomes legally valid. Unlike the "post-audit" model where invoices are checked retroactively.

Question 14

How long does PRO approval take?

Accepted Answer

Approval is automatic and typically takes a few seconds. PRO validates the format, signature and mandatory fields, and returns a response immediately.

Question 15

What if PRO rejects the invoice?

Accepted Answer

You receive a detailed response with the reason for rejection. You correct the error (format, signature, fields) and resubmit. A common reason is an invalid buyer tax number.

Question 16

What is the difference between QES and AdES signatures?

Accepted Answer

QES (Qualified Electronic Signature) requires a USB hardware token and has the highest legal validity. AdES (Advanced Digital Signature) uses a software certificate (P12 file) and is easier to use.

Question 17

Do I need a USB token?

Accepted Answer

Not necessarily. You can use an AdES (software) signature with a P12 certificate without additional hardware. A USB token is only needed for QES signature.

Question 18

Can e-Invoice be used from a mobile device?

Accepted Answer

Yes. denar.mkd is a fully responsive web application and works on mobile devices. You can create and view invoices from your phone or tablet.

Question 19

What is EN 16931?

Accepted Answer

EN 16931 is a European standard that defines the semantic model of electronic invoices. The Macedonian system is aligned with this standard, ensuring EU compatibility.

Question 20

How do I register for pilot testing?

Accepted Answer

Pilot testing is available at efakturatest.ujp.gov.mk. It is voluntary and free. You can test with denar.mkd which is integrated with the PRO test environment.

Question 21

What penalties exist for non-compliance?

Accepted Answer

Penalties range from 300 to 10,000 EUR per violation. The amount depends on the company size and severity of the violation. Penalties apply after October 1, 2026.

Question 22

Can VAT be deducted without e-Invoice?

Accepted Answer

After October 1, 2026, you will not be able to claim input VAT deductions based on invoices issued outside the e-Invoice system. This is a key financial motivation for compliance.

Question 23

How does e-Invoice affect tax filings?

Accepted Answer

e-Invoice simplifies the process because PRO automatically records all invoices. This simplifies VAT return filing and reduces the possibility of errors.

Question 24

What if my supplier does not use e-Invoice?

Accepted Answer

After the deadline, invoices from suppliers who do not use the system have no legal validity. You will not be able to deduct them from VAT. That is why it is important to inform your suppliers on time.

Question 25

How much does e-Invoice software cost?

Accepted Answer

Prices vary. The PRO portal is free but limited. denar.mkd offers a free plan for 30 invoices per month. The Pro plan for accounting firms is 3,000 MKD per month.

Question 26

Is the government portal free?

Accepted Answer

Yes, the PRO portal is free for all VAT taxpayers. It offers basic invoice entry, but no automation, client management or financial reports.

Question 27

How do you issue a credit note via e-Invoice?

Accepted Answer

A credit note is issued as a separate e-invoice with the type "credit note" and a reference to the original invoice. It is signed and sent to PRO in the same way.

Question 28

Does e-Invoice apply to cross-border transactions?

Accepted Answer

Currently, e-Invoice focuses on domestic B2B transactions. For cross-border invoices, standard VAT and invoicing rules continue to apply.

Question 29

How do I prepare for e-Invoice?

Accepted Answer

Start by verifying your VAT registration and tax number. Choose software, obtain a digital certificate and test on the pilot environment. The full checklist is on the preparation page.

Question 30

Which software should I choose?

Accepted Answer

It depends on your needs. For a small number of invoices - the PRO portal. For more features - denar.mkd or another specialized software. For large companies - ERP integration.

Question 31

Should I involve my accountant?

Accepted Answer

Absolutely. Coordinate the transition with your accounting firm. They should have access to the system and be familiar with the e-invoicing process.

Question 32

What is an EDB number?

Accepted Answer

Unique Tax Number - a 13-digit number assigned by PRO that identifies each taxpayer in Macedonia. A mandatory field on every e-invoice.

Question 33

What is EMBS?

Accepted Answer

Unique Entity Registration Number - a 7-digit registration number assigned by the Central Registry. It identifies the business entity and is different from the tax number.

Question 34

How do I check if someone is VAT-registered?

Accepted Answer

You can check on the PRO website or through the e-Invoice system. Enter the tax number and the system will show you whether the entity is an active VAT taxpayer.

Question 35

What VAT rates apply?

Accepted Answer

In Macedonia, two rates apply: 18% (standard) for most products and services, and 5% (reduced) for food products, medicines, books, computers and more.

Question 36

Does e-Invoice contain a QR code?

Accepted Answer

That depends on the software. The QR code is not a mandatory part of the UBL standard, but some software adds it for easier invoice verification.

Question 37

What is the ViDA Directive?

Accepted Answer

VAT in the Digital Age is an EU directive for digitizing the VAT system, including mandatory e-invoicing. The Macedonian system is aligned with this initiative.

Question 38

How did Serbia implement e-invoicing?

Accepted Answer

Serbia introduced mandatory e-invoicing in phases: 2022 for state institutions, 2023 for B2B. The experience showed the importance of early preparation and testing.

Question 39

Is the Macedonian system compatible with the EU?

Accepted Answer

Yes. The system is based on EN 16931 and UBL 2.1 - the same standards used by EU countries. This is important for future EU integration and cross-border e-invoicing.

Question 40

What does the government PRO portal offer?

Accepted Answer

Free basic invoice entry and submission. No client management, financial reports, automation or PDF generation. Suitable for businesses with a very small number of invoices.

Question 41

Is e-Invoice secure?

Accepted Answer

Yes. Each invoice is digitally signed and sent via HTTPS. PRO verifies the signature and document integrity. Data is protected with encryption.

Question 42

Where can I find more information?

Accepted Answer

On denar.mkd you will find an e-Invoice guide, glossary of terms, software comparison and preparation checklist. For official information, visit the PRO website.

e-Invoice FAQ

e-Invoice Basics

Technical Questions

Financial Questions

Practical Questions

Context and Background

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