e-Faktura is North Macedonia's e-invoicing system, run by the Public Revenue Office (UJP). An e-invoice is a structured JSON document, signed with a qualified digital certificate, sent through the UJP's API, verified there and given a unique eID. It covers sales to businesses, public bodies and consumers. The UJP has run test phases through 2026. Klarbon support is planned, not available yet.
What is in an e-Faktura?
| Element | Holds |
|---|---|
| Document type | invoice, credit or debit note, advance invoice, VAT reports in enforced collection, other documents that cause a financial transaction |
| Transaction type | B (business), G (government) or C (consumer) |
| Tax indicators | the VAT treatment of each sale, such as standard or reduced rate, exempt, or reverse charge |
| Linked documents | the customs declaration, delivery documents and others before the invoice, in the same structure |
| Signature | a qualified digital certificate of an authorised person |
| eID | the unique identification number the UJP assigns on verification |
| Property | Value |
|---|---|
| Syntax | JSON |
| Exchange | the UJP's API, a web portal, and client and mobile applications |
| Actions | send, download, accept, reject, cancel |
| Buyer check | a mobile application to see whether the UJP verified an invoice |
| Run by | Public Revenue Office (UJP) |
The UJP publishes the project news, presentations and test steps (e-Faktura, presentation, third test phase).
e-Faktura or an EN 16931 invoice?
| e-Faktura | EN 16931 invoice | |
|---|---|---|
| Syntax | JSON | syntax bindings include UBL, CII and EDIFACT |
| Delivery | through the UJP | by email, a network such as Peppol, or a portal |
| Tax-authority processing | UJP verification | EN 16931 itself is not a tax-authority clearance system |
| Consumer sales | included in the project scope | determined by the applicable invoicing rules, not the semantic model |
What does Klarbon do with e-Faktura?
Klarbon does not support e-Faktura today; reading it is planned, not available yet. Klarbon does not sign e-invoices, connect to the UJP or send invoices for verification. Klarbon opens supported UBL 2.1 and CII D16B e-invoices in the invoice viewer.
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Frequently asked questions
What is e-Faktura?
The e-invoicing system of North Macedonia's Public Revenue Office (UJP). An e-invoice is issued, sent and received in a structured JSON format, signed with a qualified digital certificate, verified by the UJP and given a unique identification number (eID).
Which transactions does e-Faktura cover?
Invoices between businesses (B2B), to public bodies (B2G) and to consumers (B2C). A business is any taxpayer carrying on an economic activity under the VAT law, whether or not it is registered for VAT.
Is e-Faktura in use yet?
The UJP has run test phases through 2026. Companies first tested connecting their ERP systems through the API, then added services to download, accept, reject and cancel e-invoices, and from June 2026 could test in a web application.
Does e-Faktura use UBL or EN 16931?
The UJP describes the e-invoice as structured JSON, sent through its API. Its presentation does not describe it as UBL or as following EN 16931.