e-Faktura 2026 Timeline — Deadlines & Status Tracker

Last updated:

e-Faktura pilot testing began January 5, 2026. Mandatory compliance for all VAT-registered taxpayers (50,000–70,000 businesses) is October 1, 2026. Non-compliance penalties: €300–€10,000. Businesses have approximately 7 months to prepare.

211

days until mandatory compliance

1 October 2026

2024✅ Completed

Legal framework adopted

North Macedonia's Assembly adopted VAT Law amendments introducing mandatory e-invoicing through the Public Revenue Office (PRO/UJP) e-Faktura system.

2025 Q3-Q4✅ Completed

Technical specifications published

PRO published technical specifications: UBL 2.1 format, XAdES digital signatures, clearance model. Alignment with European standard EN 16931.

5 Jan 2026🟢 Active

Pilot testing began

Pilot phase active at efaktura-test.ujp.gov.mk. Businesses can voluntarily test e-invoice submission. Levka is integrated with the test environment — register free to test.

Q2 2026⏳ Upcoming

Expected: Approved provider list

PRO is expected to publish the official list of approved e-Faktura software solutions. Levka is applying for inclusion on the list.

1 Oct 2026⏳ Upcoming

🚨 MANDATORY COMPLIANCE

All VAT-registered taxpayers (50,000–70,000 businesses) must use e-Faktura. Invoices issued outside the system will not be legally valid. Penalties: €300–€10,000 per violation. More at ujp.gov.mk.

Deadline FAQ

How much time do I have to prepare?+

From today, you have approximately 7 months until the mandatory deadline of October 1, 2026. Pilot testing is already active and we recommend starting immediately.

Can the deadline be postponed?+

Currently there are no indications of postponement. Serbia implemented the same system without delay in 2022–2023. We advise not relying on a potential postponement.

What if I'm not ready by October 1?+

Invoices issued outside the e-Faktura system will not be legally valid. You won't be able to claim input VAT deductions, and you risk penalties from €300 to €10,000 per violation.

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