# North Macedonia: ERP localization

Region: Southeast Europe & Caucasus · [Key facts](#key-facts) · [VAT](#vat) · [Partners](#partners) · [Local ERPs](#local-erps)

## Key facts

| Fact | Value | Status / source |
|---|---|---|
| Currency | Denar (MKD) | verified [[1]](https://www.six-group.com/dam/download/financial-information/data-center/iso-currrency/lists/list-one.xml) checked 2026-10-16 |
| VAT / GST | ДДВ (VAT) – general 18%, preferential 5% | verified [[1]](https://www.ujp.gov.mk/en/plakjanje/category/21) checked 2026-10-16 |
| E-invoicing | e-Faktura: voluntary from 1 Oct 2026; mandatory for VAT-registered entities from 1 Apr 2027, non-VAT businesses from 1 Jul 2027 | verified (secondary source) [[1]](https://edicomgroup.com/blog/einvoicing-north-macedonia-efaktura) checked 2026-10-16 |
| Statutory accounts / chart of accounts | *Not yet researched* | unverified |
| Fiscal year | *Not yet researched* | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [[1]](https://www.odoo.com/documentation/19.0/applications/hr/payroll/payroll_localizations.html) checked 2026-10-16 |
| Language requirements | *Not yet researched* | unverified |
| Tax authority | [https://www.ujp.gov.mk/](https://www.ujp.gov.mk/) | verified [[1]](https://www.ujp.gov.mk/) checked 2026-10-16 |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [[1]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) checked 2026-10-16 |
| Odoo fiscal localization | Not in Odoo's fiscal localization list | verified [[1]](https://www.odoo.com/documentation/19.0/applications/finance/fiscal_localizations.html) checked 2026-10-16 |
| NetSuite country help | No country help topic listed by Oracle (may still be covered by region-specific SuiteApps or partners) | verified [[1]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) checked 2026-10-16 |

Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.

## VAT / GST facts

| Fact | Value | Verification / source |
|---|---|---|
| VAT name | ДДВ (DDV) | official [www.ujp.gov.mk](https://www.ujp.gov.mk/en/plakjanje/category/21) checked 2026-10-16 |
| VAT standard rate | 18% | official [www.ujp.gov.mk](https://www.ujp.gov.mk/en/plakjanje/category/21) checked 2026-10-16 |
| VAT reduced rates | 5% | official [www.ujp.gov.mk](https://www.ujp.gov.mk/en/plakjanje/category/21) checked 2026-10-16 |
| VAT registration threshold | *Not stated in the sources checked* | — |
| VAT filing frequency | *Not stated in the sources checked* | — |
| VAT non-resident / reverse charge | *Not stated in the sources checked* | — |

Summarised in our own words. **official** = confirmed on a government or EU Commission page; **secondary** = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.

## E-invoicing

| Status | Announced Programme/testing confirmed; final compulsory commencement not established |
|---|---|
| Model | [UJP](https://erplocalization.com/glossary/europe/#europe-ujp-pro) e-Faktura programme and API testing |
| Key dates | - **2026-04-04** – UJP confirms API testing and official information channels (testing confirmed) - **2026-06-04** – UJP third project phase and interface changes (programme phase) |
| Evidence | Official 2026 programme notices; final legal rollout evidence incomplete · checked 2026-10-17 · [[1]](https://efakturawiki.ujp.gov.mk/mk-mk/home) [[2]](https://ujp.gov.mk/%2C/javnost/soopstenija/pogledni/1252?print=1) [[3]](https://ujp.gov.mk/mk/javnost/soopstenija/pogledni/1232?print=1) |

### Scope and timing

North Macedonia's Public Revenue Office, UJP, confirms active e-Faktura development and direct API testing in its **4 April 2026** public notice. It warns users to rely on official UJP and project-wiki instructions. A later notice identifies a third project phase and changes to API/JSON structures. [UJP: official programme guidance](https://ujp.gov.mk/mk/javnost/soopstenija/pogledni/1232?print=1), [UJP: third project phase](https://ujp.gov.mk/%2C/javnost/soopstenija/pogledni/1252?print=1).

Earlier programme announcements expected compulsory implementation during 2026. An expected quarter in an older announcement does not prove that a binding universal mandate has actually commenced. As of this check, the final enacted commencement, taxpayer phases and complete B2B/B2G/B2C/cross-border scope were not established from the retrieved evidence.

### Invoice lifecycle and data

The June update demonstrates why interface contracts and payload versions must be pinned during onboarding. Use the actual official documentation and approved environment, not unofficial extensions or assumptions from a previous test phase. The official project wiki is the source identified by UJP for programme technical information. [UJP e-Faktura project wiki](https://efakturawiki.ujp.gov.mk/mk-mk/home).

Confirm authentication, issuing/receiving identities, invoice references, statuses and permitted correcting-document procedures before production use. A successful JSON/API test does not establish legal issuance, actual recipient receipt or completion of a tax return.

### ERP implications

Treat readiness as a controlled programme with separate legal and technical gates. Record the entity's approved scope, statutory date once verified, documentation release, testing access and production authorization. Do not replace a functioning existing invoice process merely because a pilot message was accepted.

Test original invoices, invalid party data, amendments and ambiguous response recovery in the official environment. Preserve source identifiers, payloads and outcomes so that migrating between programme phases cannot create duplicate commercial records. Assign an owner to checking new UJP notices and an independent reviewer to approving any mandatory go-live conclusion.

### Sources and evidence limits

Checked **17 October 2026** using indexed official April/June notices. The project wiki was identified by UJP, but its complete current specification was not retrieved. The final legal rollout and actual production obligations remain explicit verification limits; this page does not claim there is no mandate, nor present an old expected date as enacted current law.

**Limitations:** Official 2026 testing notices verified; final compulsory commencement not established. Official wiki identified by UJP but its complete current contents not retrieved.

ERP cells for North Macedonia: [e-invoicing matrix](https://erplocalization.com/e-invoicing/#north-macedonia-netsuite) · status scale explained on [E-invoicing](https://erplocalization.com/e-invoicing/). Not tax or legal advice.

## Localization partners & apps

*No source-checked partner or app recorded yet.*

## Local ERPs & accounting systems

*No local system recorded yet.*

## Localisation via local partner

| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [[1]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) checked 2026-10-16 |
| Odoo | local partner / add-on | No fiscal localization package in Odoo's official list; usually localised through a local partner or community module. | verified [[1]](https://www.odoo.com/documentation/19.0/applications/finance/fiscal_localizations.html) checked 2026-10-16 |
| NetSuite | limited native / partner | Oracle lists no country-specific NetSuite help topics; localisation usually through partner SuiteApps or add-ons (region-specific SuiteApps may still apply). | verified [[1]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) checked 2026-10-16 |
| SAP S/4HANA Cloud | local partner / add-on | No SAP-delivered country version listed; usually localised through a partner add-on. (SAP list of S/4HANA Cloud public edition country versions, v02_2024.) | verified [[1]](https://www.sap.com/documents/sap-s4hana-cloud-available-country-versions-1044293) checked 2026-10-16 |

Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.

## VAT & tax reporting

*No requirement recorded yet for this country – unverified.*

[All countries: VAT & tax reporting](https://erplocalization.com/vat-reporting/)

## SAF-T

*No requirement recorded yet for this country – unverified.*

[All countries: SAF-T](https://erplocalization.com/saf-t/)

ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the [e-invoicing matrix](https://erplocalization.com/e-invoicing/#matrix).

## Glossary

Terms for North Macedonia: [CRM](https://erplocalization.com/glossary/europe/#europe-crm) · [MPIN](https://erplocalization.com/glossary/europe/#europe-mpin) · [UJP / PRO](https://erplocalization.com/glossary/europe/#europe-ujp-pro). See the [glossary](https://erplocalization.com/glossary/) for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).

---
Canonical: https://erplocalization.com/north-macedonia/ · Last updated: 2026-10-16 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY-NC 4.0 (commercial use needs a licence: https://erplocalization.com/data-licence/), attribution "ERP Localization (erplocalization.com)".