E-Invoicing Country

North Macedonia

Voluntary

Voluntary, no mandate yet

Flag of North Macedonia

Mandate Overview

The mandate

North Macedonia's Public Revenue Office (PRO, Управа за јавни приходи) operates a voluntary e-invoicing platform that has been available since 2022, with a mandatory phased mandate planned through 2025-2026. The framework is anchored in the Law on Electronic Invoicing and aligned with the EU Directive 2014/55/EU on e-invoicing in public procurement. As of early 2026, B2G use is mandatory under public procurement rules, while B2B remains voluntary pending the formal rollout schedule. The PRO has signaled progressive onboarding starting with large taxpayers.

Timeline

Key milestones

2022
Jan 2022
  • Voluntary e-invoicing platform launched by Public Revenue Office (PRO)

2024
Jan 2024
  • Law on Electronic Invoicing aligned with EU Directive 2014/55/EU

2025
Jan 2025
  • B2G e-invoicing mandatory under public procurement rules

2026
Jan 2026
  • Anticipated phased B2B mandate window for large taxpayers

Flowie Coverage

How Flowie supports North Macedonia

Flowie tracks North Macedonia regulatory developments and is preparing as a candidate ASP/integrator. UBL-based generation is supported today; native PRO platform integration will follow as the mandate consolidates.

FAQ

Common questions

Is e-invoicing mandatory in North Macedonia today?

B2G is mandatory under public procurement rules. B2B remains voluntary as of early 2026, with a phased mandatory rollout signaled by the Public Revenue Office for large taxpayers and progressive onboarding through 2026. Taxpayers should monitor PRO communications for their specific in-scope wave.

How does North Macedonia align with EU rules?

As an EU candidate country, North Macedonia has aligned its public procurement e-invoicing law with EU Directive 2014/55/EU and the EN 16931 semantic model. The PRO platform supports UBL-based exchange. Future alignment with the EU ViDA framework is anticipated but not yet legislated.

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