Rokovi za e-fakturisanje 2026 — Vremenski okvir i status
Poslednje ažuriranje:
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.
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dana do obavezne primene
1 October 2026
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.
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.
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.
🚨 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.
Pitanja o rokovima
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.