North Macedonia
MKNorth Macedonia is testing the UJP e-Faktura platform for invoice validation and registration; published draft phases remain proposals unless confirmed by enacted legislation.
Guide reviewed .
Invoicing and electronic documents
e-Faktura
The UJP’s centralised, state-run e-invoicing platform. Companies connect their business software to it through an API and exchange digitally signed e-invoices in real time. An invoice becomes valid when it passes validation and receives a unique identifier (eID). It is a national platform, not a Peppol network.
Digitally signed e-invoices through the e-Faktura API · Official source: Public Revenue Office (UJP) · start of e-Faktura pilot testing, 5 January 2026
e-Faktura test platform
The pilot environment, open to registered users of the e-UJP system. Test invoices use real register data but have no legal or tax effect.
API and web test platform · Official source: Public Revenue Office (UJP) · start of e-Faktura pilot testing, 5 January 2026
North Macedonia is piloting a real-time clearance model. In the e-Faktura design, an invoice becomes valid only once the UJP’s platform has validated it and assigned an eID; pilot invoices have no legal effect. Peppol plays no part in it. Software vendors and companies with their own ERP can test the API now; see the UJP’s pilot announcement for the documentation and test platform.
The phased dates come from a draft law reported by KPMG. The sources reviewed do not show the law as adopted or published in the Official Gazette, so treat the dates as proposals.
Legal guide
B2B and B2G · e-invoicing
Pilot confirmed; enacted compulsory timetable not verifiedThe UJP notice of 4 April 2026 confirms ongoing API integration testing and invites billing-software developers and businesses to join. It describes preparation for mandatory implementation without supplying its legal start date. The separately reported draft phases are not treated here as adopted law.
Official source: Public Revenue Office (UJP) · official e-Faktura API-testing notice, 4 April 2026Proposed e-invoicing law
Proposed, phased from 2027The Ministry of Finance published a draft Law on Electronic Invoicing for the UJP platform. It proposes voluntary use from 1 October 2026, then mandatory use for VAT-registered entities from 1 April 2027, non-VAT businesses from 1 July 2027, public-sector entities from 1 October 2027 and all remaining entities from 1 January 2028.
Official source: KPMG North Macedonia (adviser) · draft Law on Electronic Invoicing published
Timeline
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e-Faktura pilot announced
The Finance Minister and the UJP launched the first testing phase, with published API documentation and a live test platform.
Official source: Public Revenue Office (UJP) · start of e-Faktura pilot testing, 5 January 2026 -
Pilot results published
The UJP reported 148 companies signed up, 57 registered and 396 e-invoices verified through the platform.
Official source: Public Revenue Office (UJP) · e-Faktura pilot results, 16 February 2026 -
API testing and official implementation guidance
The UJP confirms testing, invites participation and directs businesses to its official instructions; the notice sets no mandatory start date.
Official source: Public Revenue Office (UJP) · official e-Faktura API-testing notice, 4 April 2026 - Upcoming at review
Proposed mandatory start for VAT-registered entities
Proposed in the draft law, with later phases to 1 January 2028. Not yet confirmed as adopted.
Official source: KPMG North Macedonia (adviser) · draft Law on Electronic Invoicing published
Peppol in North Macedonia
- Directory participants
- 1
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.