What is e-Invoice and Why is it Mandatory?
Electronic invoicing is no longer the future — it is the present. Macedonia has enacted an E-Invoicing Law that requires companies to transition to digital formats. In this guide, we explain what an e-invoice actually is, who must use it, what format it follows, and why it is better than paper invoices.
What is an e-invoice?
An e-invoice (electronic invoice) is an invoice that is issued, sent, and received in a structured electronic format enabling automatic processing. Unlike a scanned PDF or an invoice sent by email, an e-invoice contains machine-readable data in a standardized XML format. This means the recipient's software can automatically read every field — from the amount and VAT to the buyer details — without manual data entry.
Legal basis and obligation
The Law on Electronic Invoicing in the Republic of North Macedonia introduces the obligation to issue e-invoices for public-sector transactions (B2G), with a gradual rollout for business-to-business transactions (B2B). The goal is to reduce tax evasion, increase transparency, and modernize business processes.
- B2G transactions (business to government) — e-invoicing is mandatory
- B2B transactions (business to business) — phased introduction with legal deadlines
- All VAT-registered entities are affected by the regulation
- E-invoices must be in UBL 2.1 XML format
- A Qualified Electronic Signature (QES) ensures document authenticity and integrity
UBL format: The standard behind e-invoicing
UBL (Universal Business Language) version 2.1 is the international standard used by Macedonia for e-invoices. UBL is an XML-based format that defines a precise structure for all invoice data. Each e-invoice contains a header with issuer and recipient details, line items with descriptions, quantities, and prices, VAT calculations by rate, and totals. The advantage of UBL is interoperability — invoices can be exchanged between different software systems without data loss.
Benefits of e-invoicing
- Speed — an e-invoice arrives in seconds instead of days by post
- Accuracy — automatic processing eliminates manual data entry errors
- Compliance — e-invoices automatically meet legal requirements
- Audit trail — every invoice has a digital signature and timestamp
- Cost savings — no printing, envelopes, or postage costs
- Eco-friendly — no paper, no physical storage needed
- Faster payments — automatic processing means a shorter collection cycle
How Facturino simplifies e-invoicing
Facturino is designed specifically for the Macedonian market and fully supports the UBL 2.1 standard. When you create an invoice in Facturino, the system automatically generates a valid UBL XML document with all mandatory fields. You can sign it with a Qualified Electronic Signature (QES) directly from the platform, without needing external software.
- Automatic UBL 2.1 XML generation for every invoice
- Built-in QES (Qualified Electronic Signature) for digital signing
- Validation of all mandatory fields before sending
- Direct delivery to recipients via email or portal
- Archiving and storage in compliance with legal requirements
Switch to e-invoicing with Facturino
UBL format, digital signature, and automatic validation — all in one platform. Stay compliant without the complexity.
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