As of 13 August 2026, the Public Revenue Administration (UJP) of the Republic of North Macedonia, in partnership with the Macedonian Banking Association (MBA), convened a high‑level workshop to introduce the forthcoming national e‑Invoice platform to the banking sector. The gathering formed part of the Implementation Plan for the 2025‑2027 Tax Administration Modernisation Strategy and follows the amendments to the Regulation on Electronic Invoicing (Regulation No. 2025/09) that introduce mandatory electronic invoicing for large taxpayers. The workshop, held at the UJP headquarters, was attended by approximately 50 representatives from major banks, and discussed the functional modules of the e‑Invoice platform, data transmission standards, integration requirements with existing core banking systems, and the timeline for phased roll‑out. Implementation is scheduled to begin with a pilot phase in the fourth quarter of 2026, with full mandatory adoption expected by 1 January 2027 for entities exceeding the turnover threshold defined in the regulation. Key regulatory references include the UJP Decree No. 2026/1422 and the EU‑aligned VAT Digitalisation Directive (Directive 2021/2101). The session concluded with a Q&A, outlining the compliance steps for banks, including the submission of electronic invoice data through the UJP’s secure online portal, retention obligations of five years, and penalties for non‑compliance.
Key Takeaways
- Pilot Phase & Timeline: The e‑Invoice system will enter a pilot phase in Q4 2026, targeting banks and large enterprises; full compulsory use is slated for 1 January 2027.
- Integration Requirements: Banks must link their core systems to the UJP portal using ISO 20022‑based message formats and provide real‑time validation of invoice data.
- Compliance Obligations: Taxpayers are required to retain electronic invoices for a minimum of five years, with audit‑ready archiving, and may face fines up to 10 % of the tax due for late or inaccurate submissions.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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