North Macedonia to introduce mandatory e-invoicing next year

The Public Revenue Office (UJP) in North Macedonia is set to introduce mandatory e-invoicing starting next year. This initiative aims to digitize tax processes and provide the administration with real-time data on individual transactions.

Elena Petrova, Director of the UJP, stated during a panel discussion that while digitalization may not immediately eliminate all tax evasion attempts, it will significantly reduce the space for concealing transactions. The implementation will follow a phased approach, with the goal of passing the necessary legislation and completing software and hardware infrastructure by the end of 2026.

Under the new system, the UJP will receive structured data regarding sellers, buyers, items, and other tax indicators at the moment an invoice is issued. This replaces the current method of receiving data through monthly or quarterly tax returns. By cross-referencing e-invoice data with information from banks, Customs, and fiscal offices, the administration intends to automate controls and improve risk analysis to detect suspicious transaction patterns.