- North Macedonia has imposed VAT on digital and telecommunications services provided by non-resident providers from 1 January 2024
- This is part of the country’s preparation for accession into the European Union
- There is no VAT registration threshold, so providers must register immediately on providing their first taxable supplies
- Providers must also appoint a local fiscal representative
- The current VAT rate in North Macedonia is 18%
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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