Mandatory Invoice Elements in Macedonia
Under the Value Added Tax (VAT) Law in Macedonia, every invoice must contain certain mandatory elements. The absence of any of these elements can render the invoice invalid for tax purposes, leading to rejection of the VAT deduction or penalties during inspection. In this article, we list every element your invoice must contain.
Issuer (seller) information
Every invoice must begin with complete information about the issuing company. This data identifies the seller before tax authorities and the buyer.
- Full company name — as registered with the Central Registry (CRMS)
- Registered address — street, number, postal code, and city
- EDB (Unique Tax Number) — a 13-digit number issued by UJP
- EMBS (Unique Entity Registration Number) — a 7-digit number from CRMS
- Bank account — the transaction account for receiving payments
- Phone and email — optional but recommended for professionalism
Recipient (buyer) information
The invoice must identify the buyer with the same precision. Without accurate buyer information, the invoice cannot be used for VAT deduction.
- Full buyer company name
- Buyer registered address
- Buyer EDB — mandatory for B2B invoices
- Buyer EMBS — a mandatory element
- For individuals — first name, last name, and address
Number, date, and identification
Every invoice must have unique identification that enables traceability and control.
- Sequential invoice number — no gaps, in chronological order
- Issue date — the day the invoice was created
- Supply date — the day the delivery or service was performed
- Place of supply — where the transaction occurred (important for VAT)
- Payment deadline — by when the buyer should pay
Line items, VAT, and total amount
The heart of the invoice is the line items and VAT calculation. Each item must be described in detail, and VAT must be shown separately.
- Description of each item — product or service, detailed enough for identification
- Quantity and unit of measurement — number of units, kilograms, hours, etc.
- Unit price excluding VAT — the price per unit before tax
- VAT rate — 18% (standard), 5% (reduced), or 0% (exempt)
- VAT amount per item — the calculated tax for each line item
- Total amount per item — unit price x quantity + VAT
- VAT recapitulation — summary table by rate (tax base + VAT)
- Grand total for payment — the final amount owed by the buyer
Penalties for non-compliance
Failure to comply with legal invoicing requirements carries serious consequences. The Public Revenue Office (UJP) has the authority to impose penalties during inspection audits.
- Fine of 500 to 3,000 EUR per legal entity for each improper invoice
- Rejection of VAT deduction for the buyer — if the invoice lacks a valid EDB or VAT recapitulation
- Additional fine of 200 to 500 EUR for the responsible person within the company
- Repeat offenses can lead to a ban on conducting business
- UJP may require invoice correction (credit note) and re-issuance
Facturino guarantees a complete invoice
Every invoice issued through Facturino contains all mandatory elements. The system validates before sending — no risk of penalties.
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