North Macedonia – B2B E-Invoicing Roll-Out 2026

On January 5, 2026, the tax administration of North Macedonia announced that the electronic invoicing system, e-Faktura, was officially implemented. The first phase of the B2B e-invoicing rollout is a pilot. During the testing period, the responsible authorities will review the performance of the system and act in accordance with it. 

The e-invoicing system is structured as a centralised Continuous Transaction Control(CTC) model. The new reporting system will operate without intermediaries, enabling direct communication between taxable persons and tax authorities. 

Taxable persons that issue a high volume of invoices are recommended to develop or integrate their ERP or billing software with accredited service providers. The system is developed in alignment with OECD’s CTC standards, which are organized around real-time data exchange with reducing the administrative burden on responsible parties. 

Pilot Phase 

Testing of the data exchange between accredited service providers and the central tax authorities’ portal. 

B2B e-invoicing rollout 

Step 1. Development of the central portal for real-time data exchange between taxable persons and tax authorities. Development of the free of charge web app for the issuance of e-invoices for SME’s. The deadline for completing these technical requirements is the end of Q1. 

Step 2. Finalization of the production environment development and the achievement of the production server milestone, after which the schedule for the gradual implementation of mandatory B2B e-invoicing will be defined. The technical specifications for the development of the internal invoicing systems are shared, and the firms that desire to internally develop a compliant e-invoicing solution, or the software companies that aspire to be third-party service providers, could already start with the development of the complain b2b e-invoicing solution.