The introduction of e-invoice is a significant step in the digitalization and modernization of tax and business operations, with real potential for greater automation and efficiency, simpler data exchange, a lighter administrative burden, more transparency, and stronger tax compliance. For these benefits to materialize, the system needs clear and predictable rules, technical readiness, and interoperability with companies’ own business and information systems. Secondary legislation, technical specifications, and other rules needed for practical application should be finalized and available three to six months before mandatory application begins, so that businesses can adapt their processes, build the necessary integrations, and test them. With this in mind, AmCham North Macedonia analyzed the Draft Law on E-Invoicing and, drawing on the experience of member companies involved in testing the system, submitted a position paper with recommendations in three parts: the broader conditions for a successful rollout, the provisions of the draft law that need clarification or amendment, and the practical application of the available technical solution. The aim is a functional, predictable, and sustainable system that gives taxpayers and the tax authority legal certainty and works in practice.
