Under amendments to the Value Added Tax Law, from 1 October 2026 invoicing through the central e-Faktura system of the Public Revenue Office (UJP) becomes mandatory for taxpayers in North Macedonia. UJP has already completed several pilot phases during 2026, in which companies tested their integrations and business processes. This is one of the biggest changes to business operations in recent years: the invoice ceases to be a document that a company issues and sends on its own, and becomes an electronic record first validated by the state. Companies that fail to prepare in time risk their invoices being invalid tax documents, with all the consequences that brings for collections and for the buyer's input VAT deduction.
Which companies are covered by mandatory e-invoicing?
In short: taxpayers issuing invoices for non-cash transactions, starting with registered VAT payers. According to UJP announcements, the obligation is introduced in phases, covering invoices to public institutions first and then expanding to transactions between companies. Foreign companies with a registered subsidiary or branch in North Macedonia that invoice through the local entity are also covered. The exact scope of each phase is determined by UJP rules, so the practical advice is for every company to confirm its status with its accountant and the UJP guidance, rather than assuming it is exempt.
What will invoicing look like under the new system?
Instead of an invoice created in Word or Excel and sent as a PDF by email, the invoice will be issued in a structured electronic format and sent to the central UJP platform before or upon delivery to the buyer. The platform validates the invoice and assigns it an identifier and a QR code. Only the validated invoice is a valid tax document: the buyer can book it and exercise the right to input VAT deduction, and the seller has proof of a completed sale. The table below summarizes the practical differences.
| Element | Current practice | From 1 October 2026 |
|---|---|---|
| Invoice format | Paper or PDF by email | Structured electronic format through the UJP platform |
| Validity | The invoice is valid upon issuance by the seller | Only an invoice confirmed by UJP is valid, with an identifier and QR code |
| Buyer's bookkeeping | Based on a received invoice | Only on the basis of a validated e-invoice, otherwise no VAT deduction |
| Archiving | Paper or informal electronic archive | Electronic storage in line with archival regulations |
| Evidence in disputes | Paper invoice and postal receipts | Electronic record with validation status from the central system |
Is a PDF invoice sent by email still valid?
As a rule, no: once mandatory application begins, an invoice sent only as a PDF attachment by email will not be considered a valid tax document for transactions covered by the system. This has a direct consequence for collections: if the invoice is not validated through UJP, the buyer has no obligation under tax law to treat it as valid and will usually refuse to pay it, because the input VAT cannot be deducted. In practice, the quality of invoicing becomes a condition for a company's cash flow, not just an accounting formality.
What does the change mean for contracts with business partners?
Most existing framework and supply contracts tie payment to "receipt of invoice", with the payment term running from the day of receipt. With e-Faktura it becomes unclear what constitutes receipt: the day of UJP validation, the day of retrieval from the platform or the day of delivery to the buyer. Framework agreements and general terms should be updated with clear provisions: which channel counts as delivery, which moment starts the payment term, how a rejected or technically invalid invoice is handled and who bears the costs of late invoicing. For contracts with foreign partners, the tax elements of the invoice should also be checked, especially for reverse charge supplies.
What steps should a company take before 1 October?
Preparation is not only technical. It covers software, signatures, contracts and staff training. It is advisable to start immediately:
- register and activate access to the e-Faktura system through UJP services;
- obtain an appropriate electronic certificate and signature for the company's authorized persons;
- check whether the accounting or ERP software supports the structured format and platform connectivity, and if not, select a solution in time;
- test the entire process in the UJP test environment, including rejected and corrected invoices;
- review framework contracts and general terms regarding invoicing, delivery and payment terms;
- align archiving with the obligations for electronic storage of business documentation;
- adopt an internal procedure: who issues, who controls and how invoice statuses are tracked.
Companies that begin preparations before the mandatory start will pass the transition without interruption to their collections. Those that wait risk being left without valid invoices precisely in the month when turnover is most needed.
Is your company ready for mandatory e-invoicing?
The transition requires aligned contracts, clear internal procedures and proper treatment of invoices as evidence in disputes. Gaps in this phase are usually discovered only with the first rejected invoice or the first late partner.
We review contractual documentation and internal processes regarding invoicing, collections and evidence in disputes, together with the client's accountant.
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Source: Value Added Tax Law (as amended) and Public Revenue Office announcements on the e-Faktura system, including the pilot phases conducted during 2026.
This text provides general legal information and does not constitute legal advice for a specific case. For advice tailored to your situation, please consult an attorney.