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North Macedonia Implements VAT on E-Services by Non-Resident Companies from January 2024

  • VAT on e-services provided by non-resident companies in North Macedonia from January 2024
  • Ministry of Finance imposes VAT on digital and telecommunications services
  • Previously, foreign businesses did not charge VAT on these services
  • VAT at 18% now applied to these transactions
  • Non-resident providers must VAT register in the country from their first sale
  • No VAT registration threshold

Source: fiscalsolutions.co.uk

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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