27th March 2020, Skopje – Today, Government of the Republic of North Macedonia adopted a decree, aimed at COVID-19 prevention, prescribing the each company can issue their clients invoices electronically, in pdf. format, regardless of whether they are digitally signed using digital signature certificate or not.
Companies are thus freed from printing and delivering invoices amid reduced resources, additionally stimulating a habit change in the future.
The option for a printed invoice for those citizens and companies having preference thereto, still remains open.
Should the company have the buyer’s e-mail address or a phone number to contact, it can start sending invoices electronically. Should it not have any e-mail address, it will continue sending invoices in a printed form by mail to these invoice recipients.
Should the invoice recipient not want to the receive bill/invoice electronically, it can inform of its paper form preference within 10 days of receiving the invoice. Not replying thereto should be deemed consent thereof.
Invoice in electronic form should contain all elements for VAT purposes.