This guide provides an overview of VAT in Macedonia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Macedonia.
North Macedonia has a two-tier VAT system: 18% standard and 5% reduced.
Foreign businesses that incur VAT on eligible expenses in Macedonia may be able to reclaim it.
Generally, a business will be entitled to claim a refund of the VAT in North Macedonia if it does not have a VAT registration in North Macedonia (and thus does not have a VAT number in North Macedonia) and does not make taxable supplies that would be subject to VAT in North Macedonia. The business would also need to be established in a country that offers reciprocal treatment to North Macedonian businesses in relation to VAT refunds.
Generally, a business can only claim a refund of VAT in North Macedonia on admission to fairs and exhibitions and other general business expenses (such as professional fees).
Yes, original invoices are required to be submitted as part of a refund claim of VAT in North Macedonia.
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