New VAT rules in North Macedonia
From January 1 2024, the Ministry of North Macedonia has introduced a value added tax (VAT) on digital and telecommunication services provided by non-resident providers. VAT on telecommunication and digital services provided by non-residents in North Macedonia is part of the country’s preparations for accession to the European Union.
There’s no VAT registration threshold, so providers must register immediately upon making their first taxable supplies. They must also appoint a local fiscal representative. The current VAT rate in North Macedonia is 18%.
Foreign taxpayers who provide business-to-customer (B2C) services and do not have a legal address must appoint a fiscal representative. To appoint a fiscal representative it is necessary to submit documents to the tax authorities:
- Agreement certified by a notary on the appointment of a fiscal representative
- Certificate of tax residency of a foreign legal entity
- Proof that the fiscal representative has a clean criminal record
- The fiscal representative must be registered for at least 12 months and without tax liabilities.
What are digital and telecommunication services?
- Telephone services, Internet access, etc. are telecommunication services.
- Broadcasting services are radio and television programs, as well as programs distributed through the Internet or similar electronic networks.
- Electronic services are services carried out via the Internet or electronic networks, which are performed automatically or with minimal human involvement and would not be possible without the use of information technology.
If you still have questions or want to start your business in North Macedonia.
Contact us:
E-mail: info@valcorp.eu
Phone: +372 55658650
More about VAT Registration in North Macedonia: VAT Registration in North Macedonia – Valcorp Business Solutions
More about Fiscal Representative in North Macedonia: Fiscal Representative in North Macedonia – Valcorp Business Solutions