Draft Law on e-Invoicing: Voluntary 2026, Mandatory 2027

Aug 25

4 min read

After an extended period of preparation, the Public Revenue Office (PRO) released the Draft Law on Electronic Invoicing in the Single National Electronic Register of Regulations (ENER). The release of the draft law has opened a public consultation process, giving companies, chambers of commerce, accountants, software providers, and other stakeholders the opportunity to submit opinions, proposals, and feedback.

Key Takeaways

✅ System going live on: October 1, 2026

✅ Mandatory for all VAT-registered entities: April 1, 2027

✅ Expansion to other entities: 2027-2028

✅ API integrations with ERP systems are supported

This marks a significant milestone in the digital transformation of business processes and the introduction of a national e-invoicing system.

What Is an E-Invoice?

According to the Draft Law, an e-Invoice is an invoice issued, sent, and received in a structured electronic format through a central system managed by the Public Revenue Office.

The system will support:

Issuing electronic invoices
Receiving electronic invoices
Automatic validation
Assigning a unique invoice identifier (EIF)
Verifying authenticity and integrity
Storing and retrieving documents
API integration with ERP and other business systems
Use via web, mobile, and desktop applications

For companies already using ERP systems such as Microsoft Dynamics 365 Business Central, SAP, Pantheon, or proprietary business solutions, the most important capability is direct API integration with the national system.

PRO Infographic: Key Information About the E-Invoicing System.

Key Dates

📅 From October 1, 2026

The e-Invoicing system goes live.

Entities that register voluntarily will be able to begin issuing and receiving e-Invoices through the PRO system.

It is important to note that once they register voluntarily, they will be required to issue all invoices through the e-Invoice system.

📅 From April 1, 2027

The following entities will be required to issue and receive e-Invoices:

VAT-registered taxpayers
Public enterprises
Companies wholly or predominantly owned by the state
Companies owned by the City of Skopje or municipalities

From April 1, 2027, all entities registered for VAT purposes will be required to issue and receive e-Invoices, regardless of size, including micro, small, medium-sized, and large companies, as well as individuals registered as VAT taxpayers.

📅 From July 1, 2027

The following entities will be required to join the system:

Legal entities that are not VAT taxpayers but carry out economic activities
Other companies that are not registered for VAT

📅 From October 1, 2027

Mandatory application will apply to:

Budget-funded entities
Nonprofit organizations financed and controlled by the state
Institutions financed by municipalities and the City of Skopje
National Bank of the Republic of North Macedonia

📅 From January 1, 2028

The obligation will apply to all entities that conduct transactions and fall within the scope of the law.

PRO Infographic: Getting Started with the E-Invoicing System.

Who Will Not Be Affected?

According to the Draft Law, end consumers (individuals) are not required to receive e-Invoices through the system.

In addition, some transactions involving fiscal receipts will remain outside the mandatory process, except when an invoice is issued for registered cash turnover or when requested by the recipient.

What Does This Mean for Companies?

For many companies, this will not only be a legal obligation but also a change in how they operate.

Companies will need to prepare the following in good time:

✅ Business software capable of handling e-Invoices

✅ A digital certificate for signing

✅ Processes for receiving and processing electronic invoices

✅ Integration with the PRO through an API or another supported communication method

✅ User training

Of particular importance, the law provides that the recipient may accept or reject an invoice. If the recipient does not respond within the prescribed period, the invoice is automatically deemed accepted.

PRO Infographic: Benefits of E-Invoicing for Businesses and Public Institutions.

It Is Time to Prepare

Although mandatory application begins in 2027, experience from other European countries shows that preparations should start considerably earlier.

Companies that start on time will be able to:

Avoid delays and operational issues
Test integrations before the statutory deadline
Adapt their processes
Train their employees
Reduce the risk of future penalties for noncompliance

How Can Login Systems Help?

Login Systems is already actively monitoring the development of the e-Invoice system and participating in testing and preparations for its future production rollout.

We offer: