What is an Invoice? — Required elements and rules
An invoice is a business document issued by the seller to the buyer for services rendered or goods delivered. It is a tax document serving as the basis for VAT calculation.
Definition
An invoice is a business document issued by the seller to the buyer for services rendered or goods delivered. It is a tax document serving as the basis for VAT calculation.
Details
Required elements: invoice number (sequential), issue date, name and EDB of issuer and recipient, description of goods/services, unit price, quantity, VAT rate and amount, total amount. Issue deadline: no later than 5 days after delivery.
Example
Invoice FA-2026-0001 • Date: 15.01.2026 • Issuer: IT Solutions DOOEL (EDB: 4012345678901) • Recipient: Client DOO • Item: Web design — 45,000 MKD + VAT 8,100 MKD = 53,100 MKD.