North Macedonia — Efaktura third pilot

North Macedonia's Public Revenue Office (UJP) launched the third pilot phase of the e-Faktura e-invoicing platform on 4 June 2026, progressing from API testing to end-user business process testing. The mandatory e-Faktura clearance system — enacted via VAT Law amendments published in the Official Gazette (Sluzben Vesnik) in late 2025 — requires all VAT-registered businesses to issue structured XML e-invoices via the central UJP platform for all non-cash B2B and B2G transactions, effective 1 October 2026. Invoices are legally valid only once approved by the UJP via real-time clearance.