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New Rulebook on VAT Registration of Foreign Taxpayers in North Macedonia

  • The Ministry of Finance in North Macedonia has issued a new rulebook on VAT registration for foreign taxpayers.
  • The rulebook requires foreign taxpayers to appoint a tax representative for VAT registration.
  • Foreign taxpayers must submit a new form, including information such as their name, address, and proof of registration in their home jurisdiction.
  • The tax representative must also provide their name, address, Macedonian VAT number, and proof of at least 12 months of VAT registration.
  • The tax authorities have 15 days to issue a decision on the VAT registration request.

Source: kpmg.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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