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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


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.


VAT news
VAT news