We would like to inform you that in the ‘Official Gazette of the Republic of N. Macedonia’ no. 82/2020 dated 27.03.2020 is published the Regulation with the legal force for the application of the Law on Value Added Tax during the state of emergency which applies as of the day of its publication in the Official Gazette.

With this Regulation, taxpayers can issue invoices, in addition to paper forms, in electronic form. The goal is to facilitate the work of taxpayers, prevent paper use in order to reduce the risk of spreading the COVID-19 coronavirus, as well as relieve companies of the need for printing and shipping in terms of limited resources and further stimulate the change of habits for the future.

Pursuant to this Regulation with legal force, unlike before, it is not necessary for the recipient of the invoice to express his explicit consent in paper form to receive the invoice in electronic form.

Rights and Obligations deriving from this Regulation with the legal force of application of the Law on Value Added Tax

An electronic invoice within the meaning of this Regulation is an electronic invoice (pdf or other electronic format) containing all the elements in accordance with Article 53 paragraph (10) of the Law on Value Added Tax and has been submitted electronically to the recipient of the invoice.

 

  • The supplier (invoice issuer), who is entitled to issue the invoice, must notify the recipient of the supply (invoice receiver), by email, electronic message and/or any other way that during the state of emergency, invoices and other documents referred to in Article 53 paragraph 2 of the Law on Value Added Tax shall be issued in pdf or other electronic format in accordance with Article 53 paragraph (10) of the Law on Value Added Tax
  • The supplier (invoice issuer) who fails to notify the recipient of the supply (invoice receiver) in the above manner shall continue to issue invoices and other documents referred to in Article 53 paragraph 2 of the Law on Value Added Tax.
  • The recipient (the recipient of the invoice) within 10 days of the receipt of the above notice has the right to inform the issuer of the invoice that he is refusing the form of delivery. If after the expiry of 10 days from the date of receipt of the notification, the recipient of the supply has not declined the form of delivery, it shall be deemed to have been agreed to deliver the invoice electronically.
  • Invoices issued electronically entitle the recipient of the tax deduction invoice pursuant to articles 33, 34 and 34-a of the Law on Value Added Tax, the right to deduct previous tax deduction pursuant to article 36 of the Law on value-added tax and the right to correct the tax deduction under Article 37 of the Law on Value Added Tax
  • Electronic invoice must meet the following requirements:
    • the authenticity of the origin of the invoice to be ensured so as the recipient of the invoice to be able to unambiguously determine that the invoice is sent by the issuer of the invoice,
    • the integrity of the contents of the invoice to be ensured in a manner that the applied technology and procedures prevent any change of data in the invoice,
    • the readability of the invoice, that is, a visual and understandable picture of the issued invoice on the computer screen or other electronic devices to be ensured in the same way as on the paper.
  • The Issuers and receivers of electronic invoices are required to meet record obligations under Article 52 of the Law on Value Added Tax

We emphasize that digital signature of invoices in electronic form is not required, that is, the signature of the authorized person for the signing of invoices is sufficient.

This Regulation with legal force shall apply until the end of the state of emergency in the Republic of North Macedonia.

 

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