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North Macedonia Tax Agency Releases Rulebook on VAT Implementation

  • North Macedonia Tax Agency announces publication of rulebook on implementation of VAT provisions
  • Rulebook includes provisions on determining place of sale of services, claiming tax exemptions, deducting previous tax from invoices, payment of VAT on imports, procedures for refunds of previous tax, and recordkeeping and invoicing requirements.


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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