Relaxation of the security requirements for electronic invoices for the duration of the state of emergency

This compendium, prepared by the Division for Public Institutions and Digital Government (DPIDG) of the United Nations Department of Economic and Social Affairs (UN DESA), aims to capture emerging trends in digital responses of UN Member States against the COVID-19 pandemic along with other digital government initiatives and provide a preliminary analysis of their main features. These cases are shared for exchange of information so that Member States can learn from each other and possibly create new partnerships.

As part of COVID-19 measures, an ordinance issued by the Government allows each company to issue invoices in electronic form without qualified electronic signature (which was a legal requirement in the Law on VAT). This measure should ease the burden on companies to print and submit invoices in conditions of reduced resources.

Country

North Macedonia

Institution

Ministry of Finance