Macedonian invoicing rules in Bilify

This page explains how Bilify handles the Macedonian invoicing rules it is built around: which documents it issues, how VAT and numbering work, what happens when a document is issued, and where e-Faktura stands today. It describes the software, not the law. For decisions about your own tax position, talk to your accountant.

Macedonian document types#

A Macedonian company gets these document types:

Fiscal documents need a due date and take their number from a numbering series. Converting a document (for example Понуда to Фактура) creates a new draft with the same lines and keeps a link between the two; the original stays as it was. Only the types your company has switched on are offered.

An Авансна Фактура is settled properly on the final Фактура: the final invoice carries the full delivery with its full VAT and deducts the advance, with its VAT, in a separate block, so the client pays only the amount due and the VAT reports count the advance once. With e-Faktura, the final invoice is reported to UJP with the advance amount, date and description and the final amount. See Advance invoices.

Each company chooses which types it uses. On Starter you can switch on two types; the other packages have no limit.

Фактура Член 32#

The reverse-charge invoice asks for a Датум на испорака (delivery date) and has a Примателот е даночен обврзник (recipient is VAT-registered) option. No VAT is charged on the lines. Instead, the amount of VAT that passes to the recipient is calculated and printed in a required footer note: "Согласно член 32-а од Законот за данокот на додадена вредност, даночниот долг во износ од ... го презема примателот на прометот." You cannot remove this note.

Credit notes and debit notes#

Книжно одобрение (credit note) and Книжно задолжение (debit note) are not available yet. Today you either cancel an issued document, or, once e-Faktura is in use, reverse it with a storno or replace it with a correction.

VAT rates#

Macedonian companies get four VAT rates:

You pick the rate on every line. Bilify calculates the VAT per line and rounds the VAT totals and the document total once, for the whole document, the same way UJP's e-Faktura system checks them. That way the totals on your PDF match what UJP recalculates.

Numbering#

• Numbers are assigned when you issue, never on a draft. A draft has no number.
• Series: each company has one or more numbering series, each with its own pattern, for example {SEQ}/{YYYY} gives 42/2026. A series can reset every year or never. A yearly series must contain the year.
• No gaps from errors: a number is used only when a document is issued successfully. If issuing fails, the number is not consumed.
• No duplicates: two people issuing at the same moment cannot receive the same number.
• Cancelled documents keep their number. A cancelled Фактура stays in the series, marked cancelled. It is never deleted or renumbered.
• No manual numbers on fiscal documents. Фактура, Авансна Фактура and Фактура Член 32 always take the next number from the series. Понуда and Про-Фактура may be given a number by hand, which is still checked for duplicates.
• Starting mid-year: when you switch from another program, you set the series' Next number so your Bilify invoices continue your existing sequence. The next number can never be set at or below a number already issued in that series.

How many series you can run depends on the package (1 on Starter, 3 on Business, unlimited on Pro and Enterprise).

Issued documents are locked#

When you issue a document, Bilify freezes everything that appears on it: the lines, the totals, the VAT breakdown, your company details, the client details and the legal notes. Later changes to a client, your logo or a tax rate never change an already issued document.

After issue you can still record payments, change the status (for example cancel it) and add internal notes. You cannot edit the lines or the amounts. Nothing issued is ever deleted.

e-Faktura (UJP)#

Bilify includes an e-Faktura module for Macedonian companies, in every package. It is built to:

• sign each issued fiscal invoice with your company's qualified certificate and send it to UJP, then show the EUID and QR code on the document;
• follow the invoice's status at UJP (accepted, rejected, and so on);
• reverse an invoice with a storno or replace it with a correction;
• receive the invoices other companies send you, accept or reject them, and book them as expenses.

Sending can happen automatically on issue or by hand, as you choose.

According to the draft Law on e-Invoice that Bilify's e-Faktura design follows, registration is voluntary from 1 October 2026 and becomes mandatory in stages, starting with VAT-registered persons on 1 April 2027. These dates come from a draft and may change; check the current law with your accountant.

Before e-Faktura can be used, your company needs an e-УЈП user with e-Faktura privileges and a qualified electronic certificate issued in North Macedonia to your company's tax number, registered in UJP's e-Faktura portal. These steps happen on UJP's side and cannot be done for you. See What is e-Faktura.

What stays with you and your accountant#

Bilify gives you correct, consistently numbered documents. It does not replace your accountant. You or your accountant still:

• keep the books and file VAT returns and annual accounts;
• decide the VAT rate, any exemption and the wording a sale needs (for 0% lines sent to e-Faktura, choosing a specific exemption reason per line is not available yet);
• issue fiscal receipts from a fiscal cash register for cash sales to consumers, which Bilify does not do;
• keep your records for as long as the law requires;
• obtain the e-УЈП access and qualified certificate needed for e-Faktura.