Frequently Asked Questions about e-Faktura

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.

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

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).

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

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.

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.

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.

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.

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

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

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

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.

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.

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.

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.

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

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.

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

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

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.

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

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.