A new Draft Law on Electronic Invoicing has been published on the website of the Electronic National Register, providing for the introduction of a centralised system for issuing, receiving and processing electronic invoices.

The proposed solution represents a significant change in the way companies will manage their invoicing processes and provides for the gradual introduction of obligations for different categories of entities.

What does the new e-invoicing system provide for?

The Draft Law provides for the establishment of a centralised electronic invoicing system through which electronic invoices and related documents will be issued, received, validated, accepted, rejected, corrected, cancelled and stored.

The system will be established and managed by the Public Revenue Office, and communication with the system will be possible through API integration, as well as through client, web or mobile applications.

The objective is to digitalise and standardise the invoicing process. Under the proposed solution, an electronic invoice will have legal validity if it is issued through the system in a structured electronic format, signed with a qualified electronic signature and validated with a unique identifier and an electronic timestamp.

Which entities will be covered?

The obligation to issue and receive electronic invoices is expected to be introduced gradually.

The Draft Law covers VAT-registered taxpayers, entities carrying out business activities, public enterprises, budget users and other categories of entities specified by the law, subject to certain exceptions.

When will the new requirements apply?

According to Article 22 of the Draft Law, the following implementation timeline is envisaged:

  • 1 October 2026 – voluntary registration becomes available;
  • 1 April 2027 – mandatory e-invoicing for VAT-registered taxpayers covered by Article 16, paragraph 1, item 1, including public enterprises and companies wholly or predominantly owned by the central government, the City of Skopje, or one or more municipalities;
  • 1 July 2027 – mandatory e-invoicing for legal entities that are not VAT-registered taxpayers but carry out business activities;
  • 1 October 2027 – mandatory e-invoicing for budget users, public and non-profit institutions, and the National Bank of the Republic of North Macedonia (NBRNM);
  • 1 January 2028 – mandatory e-invoicing for all entities carrying out transactions.

According to Article 24, the Law is envisaged to enter into force on the eighth day following its publication in the Official Gazette of the Republic of North Macedonia, with its application commencing on 1 October 2026.

What does this mean for companies?

The introduction of e-invoicing is more than a change in invoice format. For companies, it may require adjustments to existing processes, systems and responsibilities related to invoicing.

Companies should therefore consider, in a timely manner:

  • whether their accounting and ERP systems will be able to integrate with the new system;
  • how the processes for issuing, receiving, approving, correcting and cancelling e-invoices will be organised;
  • which internal procedures will need to be adapted;
  • who will be responsible for the individual stages of the process; and
  • whether technical, organisational or procedural changes will be required before mandatory application begins.

Early assessment can help companies identify the necessary changes and plan their transition to the new invoicing framework more effectively.

Important: this is a Draft Law

At this stage, this is a proposed legislative solution. The dates, obligations and other provisions outlined above will have legal effect only if the legislation is adopted by the Assembly of the Republic of North Macedonia and published in the Official Gazette.

Companies should therefore continue to monitor the legislative process and any amendments that may be made to the proposed provisions.

RSM Macedonia will continue to monitor developments regarding electronic invoicing regulations and their practical implications for businesses.