Effective 1 January 2021, the North Macedonian VAT regime has been amended to include a new tax rate of 10%, in addition to the previously prescribed standard rate of 18% and reduced rate of 5%. This is the first time a new rate has been introduced since the VAT Law has been in effect.
The newly added article 30a stipulates the application of a 10% rate to a number of categories of supply related to the serving of food and beverages. These include:
- Supply of food and beverages (except alcoholic) for immediate consumption at the place of supply
- Catering services (except alcoholic beverages)
Source Eurofast
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