Aller au contenu principal

🇲🇰 North Macedonia - E-Invoicing Specifications

Status: 🟢 Mandatory | 🟢 B2G/B2B Active Authority: Public Revenue Office (PRO) Platform: MES (Makedonski Elektronski Sistem)

1. Context & Overview

North Macedonia has mandatory e-invoicing for both B2G and B2B transactions through the MES platform. The system supports domestic and cross-border electronic document exchange.

DateScopeObligation
2015B2GMandatory e-invoicing for public sector
2015+B2BProgressive extension to all B2B
OngoingAllContinuous MES reporting mandatory
2030Cross-borderViDA alignment for intra-EU B2B

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. UN/CEFACT XML| MES[MES Platform]
    
    subgraph "MES Flow"
    MES -->|"2. Validation"| PRO[Public Revenue Office]
    MES -->|"3. Archive"| MES_Arch[MES Archive]
    end
    
    subgraph "Cross-border"
    MES <-->|4. Peppol Integration| Peppol_N[Peppol Network]
    end
    
    PRO -->|"5. VAT Processing"| VAT_Reg[VAT Register]
    MES_Arch -.->|Audit Access| PRO
    
    MES -->|"6. Deliver Invoice"| Rec[Recipient]

🧱 Key Components

  1. MES: Macedonian Electronic Invoice System
  2. PRO: Public Revenue Office (regulator)
  3. Peppol Integration: Cross-border interoperability

3. Data Standards & Formats

A. Accepted Formats

  • UN/CEFACT syntax (primary format)
  • National XML format: MES schema
  • Peppol BIS: For cross-border

B. Critical Data Fields

  • TIN: Macedonian tax ID
  • VAT Number: VAT registration
  • MES Registration: Platform identifier

4. Business Model

  • Clearance Model: Invoice validation through MES
  • Universal Scope: All B2B and B2G transactions
  • Cross-border Ready: Peppol integration available

5. Implementation Checklist

  • MES Registration: Register with Public Revenue Office
  • UN/CEFACT Support: Implement Macedonian format
  • Peppol Access: Set up cross-border connectivity
  • API Integration: Connect to MES platform
  • Archive Configuration: Set up required storage

6. Resources