Is e-Faktura mandatory for every company?

The deadlines and the scope are set by УЈП; application starts on 1 October 2026. Check on ujp.gov.mk whether and from when it applies to your company, and follow УЈП’s announcements for changes.

Do I need a digital certificate?

Yes. Invoices are signed with a qualified digital certificate from an authorised issuer (KIBS or Evrotrust), registered in the УЈП system. The certificate is personal: it belongs to the person who signs on the company’s behalf.

Can my accounting bureau send invoices on my behalf?

Yes. On the еУЈП portal the company’s administrator grants e-Faktura privileges to another user or to a bureau, per company, with the right to create, send, accept or only view.

What happens if the buyer rejects the invoice?

The invoice gets the status “rejected” with the reason stated. The issuer sees the reason, corrects the error and proceeds according to УЈП’s rules for corrections; that is why the software has to show the reason at once, not only that the sending failed.

Does e-Faktura replace the fiscal receipt?

No. The fiscal receipt from the till is still printed on a fiscal device for retail sales; e-Faktura concerns invoices, not till receipts.

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e-Faktura in North Macedonia: what changes from 1 October 2026

Updated 14.09.2026

From 1 October 2026 electronic invoicing through the e-Faktura system of the Public Revenue Office (УЈП) becomes mandatory. This page explains what e-Faktura is, what a company needs in order to be ready, and what the working day looks like afterwards. The deadlines and the scope are set by УЈП; check the regulations in force on ujp.gov.mk.

What e-Faktura is

e-Faktura is the УЈП system through which invoices are exchanged electronically. An invoice is no longer a PDF sent by e-mail: it is created as a structured document, signed with the issuer’s qualified digital certificate and sent to УЈП at the moment it is issued.

The buyer sees the invoice in the system and accepts or rejects it, giving a reason. Every invoice has a status that both sides can see. Besides the invoice, the system knows the credit note, the debit note and the advance invoice.

What a company needs

First, a user account on the еУЈП portal with the e-Faktura privileges granted. Privileges are granted per user and per company, so a company can authorise an employee or an accounting bureau to create, send, accept and view invoices on its behalf.

Second, a qualified digital certificate from an authorised issuer (KIBS, Evrotrust), installed on the computer that signs and registered in the УЈП system.

Third, software that builds the invoice in the УЈП format, signs it and sends it, and that shows the statuses and the received invoices. Without software, invoices are entered by hand in the portal.

What the working day looks like

The issuer prepares the invoice as before, but with the mandatory УЈП markers: document type, tax indicators per line, method of payment. The software signs and sends it; if УЈП rejects it because of an error in the data, the reason has to be visible at once, so it can be corrected and sent again.

Invoices received from suppliers arrive in the same system. They are accepted or rejected within a deadline, which is why somebody has to look at them every day.

For software vendors УЈП maintains a test environment and a public specification of the protocol (JSON with a JWS signature). That is what every ERP has to support.

How Stozher does it

In Stozher e-Faktura is part of the core, not an add-on: the invoice is issued and sent to УЈП from the same screen, the status and the rejection reason are shown on the invoice itself, and received e-invoices arrive as draft purchases that are accepted with one click. Credit notes, debit notes and advance invoices take the same route.

The certificate stays on the workstation that signs, never in the shared database. ДДВ-04 and the books are kept from the same data, so nothing is entered twice.

Stozher is built to the public УЈП specification (JSON + JWS). If all you need is e-Faktura, the Stozher core has it built in, together with the general ledger and ДДВ-04.

Frequently asked questions about e-Faktura

Is e-Faktura mandatory for every company?: The deadlines and the scope are set by УЈП; application starts on 1 October 2026. Check on ujp.gov.mk whether and from when it applies to your company, and follow УЈП’s announcements for changes.
Do I need a digital certificate?: Yes. Invoices are signed with a qualified digital certificate from an authorised issuer (KIBS or Evrotrust), registered in the УЈП system. The certificate is personal: it belongs to the person who signs on the company’s behalf.
Can my accounting bureau send invoices on my behalf?: Yes. On the еУЈП portal the company’s administrator grants e-Faktura privileges to another user or to a bureau, per company, with the right to create, send, accept or only view.
What happens if the buyer rejects the invoice?: The invoice gets the status “rejected” with the reason stated. The issuer sees the reason, corrects the error and proceeds according to УЈП’s rules for corrections; that is why the software has to show the reason at once, not only that the sending failed.
Does e-Faktura replace the fiscal receipt?: No. The fiscal receipt from the till is still printed on a fiscal device for retail sales; e-Faktura concerns invoices, not till receipts.

Stozher is ready for e-Faktura. Build your configuration.

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Sources

This page is informational and not legal advice; the regulations and УЈП’s announcements are authoritative.