What is e-Faktura in North Macedonia?

e-Faktura is the mandatory electronic invoicing system operated by the Public Revenue Office (PRO/UJP). From October 1, 2026, all VAT-registered taxpayers must submit invoices electronically in XML/UBL format with a digital signature.

When does e-Faktura become mandatory?

Full mandatory implementation is scheduled for October 1, 2026. Pilot testing has been active since January 5, 2026.

Who must use e-Faktura?

All VAT-registered taxpayers in North Macedonia — approximately 50,000 to 70,000 businesses with annual turnover above MKD 1,000,000 (approximately €16,000).

What are the penalties for non-compliance?

Penalties range from €300 to €10,000 per violation. Additionally, non-compliant invoices are not legally valid and cannot be used for VAT deductions.

What is UBL 2.1 format?

UBL 2.1 (Universal Business Language) is an international XML standard for business documents, including invoices. The e-Faktura system in North Macedonia requires invoices in this format, aligned with the European standard EN 16931.

What is an XAdES digital signature?

XAdES (XML Advanced Electronic Signatures) is a format for qualified digital signatures on XML documents. Every e-Faktura must contain an XAdES signature guaranteeing the authenticity and integrity of the invoice.

What is the clearance model?

The clearance model means every invoice must receive approval from PRO before becoming legally valid. The invoice is sent to PRO, validated, and only after approval can it be considered legally binding.

Is the government portal sufficient?

The government portal offers basic invoice submission but without automation, client management, financial reports, or PDF generation. For businesses with more than 5-10 invoices per month, specialized software is significantly more efficient.

How much does Levka cost?

Levka is free during the beta phase. Planned pricing will be affordable SaaS plans designed for small businesses in North Macedonia.

What languages does Levka support?

Levka is fully available in three languages: Macedonian (Македонски), Albanian (Shqip), and English.

Does Levka generate QR payment codes?

Yes, every invoice includes a QR payment code compatible with the Macedonian banking standard, enabling instant bank transfers.

How does e-Faktura affect my accountant?

Your accountant will need to work with electronic invoices instead of paper. Most accounting firms are already preparing. Coordinate with your accountant to choose compatible software.

Does e-Faktura apply to B2C invoices?

The initial mandatory implementation from October 2026 focuses on B2B transactions between VAT-registered taxpayers. Expansion to B2C and smaller businesses is possible in the future.

What if my supplier doesn't use e-Faktura?

If you receive invoices from suppliers who don't use the e-Faktura system, those invoices will not be legally valid and you won't be able to deduct input VAT. This creates a strong incentive for all participants to comply.

How did Serbia implement e-invoicing?

Serbia introduced e-invoicing in 2022–2023. Experience showed that many businesses waited until the last moment, causing technical issues. Macedonia can learn from this experience.

Do I need special hardware for e-Faktura?

No. Software solutions like Levka are entirely cloud-based and work in any modern web browser. No software installation or special hardware is required.

What is the EN 16931 standard?

EN 16931 is a European standard for electronic invoicing that defines the semantic data model for the core elements of an electronic invoice. North Macedonia's e-Faktura system requires compliance with this standard.

Is Levka a cloud application?

Yes, Levka is entirely cloud-based. No installation is required — it works in any modern web browser on desktop and mobile.

Which VAT rates does Levka support?

Levka automatically calculates both VAT rates in North Macedonia: the standard 18% rate and the reduced 5% rate for qualifying goods and services.

How do I register for the pilot phase?

To participate in the pilot phase, visit the PRO portal (efaktura-test.ujp.gov.mk) or contact them directly. Alternatively, register on Levka and test the integration with the e-Faktura test environment.

Can I issue credit notes through e-Faktura?

Yes, the e-Faktura system supports credit notes and corrective invoices. Levka enables creation of these documents with automatic linking to the original invoice.

How secure is e-Faktura?

The e-Faktura system uses qualified digital signatures (XAdES) and encrypted communication with PRO servers. This guarantees that invoices cannot be forged or altered after submission.

Is e-Faktura compatible with EU standards?

Yes. The e-Faktura system is based on UBL 2.1 and EN 16931, the same standards used by the European Union. This facilitates future integration when North Macedonia joins the EU.

What if I have technical issues during submission?

PRO offers technical support for the e-Faktura system. If you use software like Levka, the support team helps resolve technical issues. Start testing during the pilot phase to identify problems early.

How does e-Faktura affect cross-border transactions?

Currently, e-Faktura focuses on domestic B2B transactions. For cross-border invoices, existing rules continue to apply, but compliance with EN 16931 facilitates future interoperability with EU systems.

What is an EDB (Unique Tax Number)?

EDB (Unique Tax Number) is a 13-digit identification number assigned by PRO to every taxpayer in North Macedonia. It is a mandatory field in every e-Faktura — for both seller and buyer. The format is MK + 13 digits (example: MK4030012345678).

Can I postpone the transition to e-Faktura?

No. The October 1, 2026 deadline is legally binding for all VAT-registered taxpayers. There are no postponements or exemptions for small businesses. Invoices issued outside the system after this date will not be legally valid.

What is the difference between e-Faktura and a regular PDF invoice?

A PDF invoice is a visual document intended for humans. An e-Faktura is a structured XML document in UBL 2.1 format that is machine-readable, contains a digital signature, and must be approved by PRO. The PDF is only a visual representation — only the XML version approved by PRO is legally valid.

What is the EU ViDA Directive?

ViDA (VAT in the Digital Age) is an EU directive adopted in 2024 requiring mandatory e-invoicing for all cross-border B2B transactions in the EU by 2030. North Macedonia's e-Faktura system is designed for ViDA compatibility, preparing businesses for eventual EU membership.

How long does PRO invoice approval take?

In the clearance model, approval is designed to be nearly instantaneous — a few seconds to a maximum of a few minutes. The system automatically validates the invoice (format, signature, fields) and issues approval or rejection.

Do I need to keep paper copies of invoices?

No. With e-Faktura, the electronic version (XML) approved by PRO is the legally valid original. There is no need to print or archive paper copies. Invoices must be stored electronically for at least 10 years under Macedonian law.

What happens if PRO rejects my invoice?

If PRO rejects the invoice, you will receive a message with the rejection reason (invalid format, wrong EDB, missing fields, etc.). You must correct the error and resubmit. Software like Levka automatically validates invoices before submission to minimize rejections.

Do freelancers need to use e-Faktura?

Yes, if they are registered for VAT (annual turnover above MKD 1,000,000). Many freelancers in IT, design, translation, and consulting exceed this threshold. Levka is designed specifically for freelancers and small businesses — simple, no technical knowledge required.

How does the QR code on the invoice work?

The QR code contains payment information (amount, IBAN, reference) encoded per the Macedonian banking standard. The client can scan it with their mobile banking app and execute the payment instantly without manually entering data.

Does e-Faktura affect tax returns?

Yes. Since all invoices pass through PRO, the tax administration automatically has visibility into all your transactions. This facilitates VAT returns, reduces the risk of errors, and may lead to automatic pre-filling of tax forms in the future.

Does Levka work on mobile phones?

Yes. Levka is a fully responsive web application optimized for mobile. You can create and send invoices from your phone or tablet via a web browser, without installing an app.

What is EMBS and is it needed for e-Faktura?

EMBS (Unique Entity Registration Number) is a 7-digit registration number assigned by the Central Registry. It differs from EDB (the tax number). For e-Faktura, both are needed — EDB for tax identification and EMBS for legal identification.

Are there exemptions from e-Faktura for certain industries?

Currently, there are no industry exemptions. All VAT-registered taxpayers, regardless of sector — construction, IT, trade, manufacturing, services — must use the system. The only criterion is whether the business is registered for VAT.

What is the difference between the standard and reduced VAT rate?

The standard VAT rate in North Macedonia is 18% and applies to most goods and services. The reduced rate of 5% applies to certain basic products: food, medicines, books, agricultural products, and some other categories defined by law.

How do I check my EDB number?

You can check your EDB number on the Public Revenue Office portal (ujp.gov.mk) or in your tax documentation. If you don't have an EDB, you need to register with PRO. Levka requires EDB during registration for automatic invoice population.

How did Croatia implement e-invoicing?

Croatia introduced mandatory B2B e-invoicing from January 2026, using the same UBL 2.1 / EN 16931 standard. As an EU member state, Croatia had to comply with the ViDA Directive. The Macedonian system is a model based on the same European standards.

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Frequently Asked Questions about e-Faktura

Answers to all your questions about mandatory e-invoicing in North Macedonia.

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