Guide
e‑Faktura in plain words
What UJP's electronic invoice system is, what the draft law proposes and what your company needs to be ready.
A summary, not official guidance
Only UJP gives official information about e-Faktura. We keep this page up to date, but check UJP's announcements or ask your accountant before you decide anything.
Last checked: 15.11.2026
What is e-Faktura?
e-Faktura is the central system of the Public Revenue Office (UJP) for electronic invoices. Instead of printing an invoice or sending it by email, the seller sends it to UJP's system, where the buyer receives it.
Every document is signed with the seller's digital certificate. When UJP accepts it, the document gets a unique number and a QR code that is printed on the invoice.
The buyer then accepts or rejects the document in the same system.
How an invoice travels
1. You prepare it
Buyer, items, prices and VAT.
2. It is signed
With your company's digital certificate.
3. UJP receives it
It gets a unique number and a QR code.
4. The buyer answers
They accept the document or reject it.
Made a mistake? A sent document is never edited. You cancel it with a storno or replace it with a correction.
What the draft law proposes
The Ministry of Finance published the Draft Law on Electronic Invoicing on ENER in August 2026. Until the law is adopted, the dates below are a proposal and may change.
| From | Who |
|---|---|
| 1 October 2026 | Voluntary start — a company can register, and from then on it sends its invoices through the system. |
| 1 April 2027 | Companies and individuals registered for VAT, public enterprises and companies owned by the state or a municipality. |
| 1 July 2027 | Legal entities with economic activity that are not registered for VAT. |
| 1 October 2027 | Budget users, public institutions and non-profit institutions. |
| 1 January 2028 | Everyone else who carries out transactions. |
What your company needs
The company's tax number (EDB)
UJP finds your company in its register by the tax number.
A user in e-UJP with e-Faktura privileges
Your company's administrator in e-UJP gives each person the rights to create, send and receive documents.
A valid digital certificate
From a qualified trust service provider in North Macedonia, as a file or on a USB token. It has to be registered in e-Faktura.
Which documents go through e‑Faktura
An invoice is only one of the document types. Brza Faktura supports the types UJP publishes, including:
- Invoice
- Advance invoice
- Credit note
- Debit note
- Invoice with delivery note
- Invoice to an individual
- Delivery note
- Return note
Words you will meet
- EDB
- The single tax number of a company — 13 digits.
- EMBS
- The company's registration number in the Central Register.
- e-UJP
- UJP's online services, where a company's users and their privileges are managed.
- Digital certificate
- Your electronic signature. It proves that a document really comes from your company.
- Storno
- A document that cancels a sent document in full.
- Correction
- A new document that replaces a sent one, with the right details.
- QR code
- Printed on the invoice. It leads to the document in UJP's system.
Send your first e‑invoice today
Create an account, add your company and connect to UJP. It's free.