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
Latest Posts in "North Macedonia"
- North Macedonia Extends Reduced VAT on Fuels
- e-Invoice Test Platform Downtime on April 28, 2026 for Major API and System Upgrades
- North Macedonia Extends 10% Reduced VAT Rate on Fuel Products Until April 2026
- PRO Urges Businesses to Join e-Invoice Testing, Warns Against Unofficial Guidance
- North Macedonia Cuts Fuel VAT to 10% for Two Weeks to Ease Price Surge
