If $$\lim_{x \to 0} \frac{f(x)}{x^N} = 0,$$ does that automatically ensure that $f$ has an $N^\text{th}$ derivative at $0$? Noting that that would require an $(N-1)^\text{st}$ derivative in an interval around $0$, it seems unlikely to me that this implication is true, but I also can't find a counterexample.
Note that the corresponding question for a more general Taylor polynomial would be: does $$\lim_{\Delta x \to 0} \frac{f(x_0+\Delta x)-g(x_0 + \Delta x)}{(\Delta x)^N} = 0,$$ with $g$ a degree $N$ polynomial, force $f$ to be $N$ times differentiable at $x_0$ with Taylor polynomial $g(x)$? This question is equivalent by an appropriate substitution.
Note that the statement is true for $N=1$, and can be considered true for $N=0$ if you define $0$ times differentiable at a point as continuous at that point. So a counterexample would have to be constructed for $N \ge 2$.
Your question is related to a concept known as the Peano derivative.
Definition. For an open set $U\subset\mathbb{R}$ we say $f:U\to\mathbb{R}$ is $n$ times Peano differentiable at $a\in U$ if there exist $f_m(a)\in\mathbb{R}$ for all $m\leq n$ such that
$$\lim_{x\to a}\frac{f(x)-\sum_{m\leq n}\frac{f_m(a)}{m!}(x-a)^m}{(x-a)^n}=0$$
Example. A classic example is $f(x)=x^{n+1}\sin(x^{-n})$ for $n\in\mathbb{N}$ and $f(0)=0$.
It is an easy exercise that $f$ is $n$ times Peano differentiable at zero, by picking $f_m(0)=0$ for all $m\leq n$. For in that case,
$$\lim_{x\to0}\frac{x^{n+1}\sin(x^{-n})}{x^n}=\lim_{x\to0}x\sin(x^{-n})=0$$
But is $f$ differentiable up to degree $n$ at zero? Note the first derivative is $$f'(x)=(n+1)x^n\sin(x^{-n})-n\cos(x^{-n})$$ for $x\neq0$ and $f'(0)=0$. But this function is not even continuous at zero, so $f$ has no derivative of degree two or higher there.
History. The concept does date back to Peano, though many have forgotten it. See section 2.5, "Peano, de La Valleé Poussin and Generalized Derivatives" by Jean Mawhin in Giuseppe Peano between Mathematics and Logic, edited by Fulvia Skof.