Fiscal representation, commonly termed “tax representation,” carries substantial weight for foreign entities functioning in North Macedonia. This encompasses individuals or entities possessing a valid operational permit sanctioned by the Slovenian tax authorities.

Foreign enterprises have the choice to designate a fiscal representative to fulfill their tax responsibilities in North Macedonia, ensuring meticulous adherence to the nation’s statutory obligations.

For enterprises operating outside the European Union, partaking in sales activities within Slovenia that result in incurring Value Added Tax (VAT) obligations, it is strongly advised to engage a local fiscal representative to ensure unwavering alignment with North Macedonian tax statutes.

To accurately determine whether your business needs to designate a fiscal representative in North Macedonia, we encourage you to reach out to us.

If your company, as a non-European Union resident entity, engages in sales activities in North Macedonia that lead to VAT generation, the probability of needing a fiscal representative is significant.

However, a comprehensive assessment of your obligation to appoint a fiscal representative depends on the following factors:

• Is your company established as a non-European Union resident entity?
• Does your company conduct sales activities within North Macedonia that trigger VAT liabilities?
• Does your company possess a permanent establishment in North Macedonia?