- Further definition has been added for: (i) the process under which a fiscal representative is appointed by a foreign taxpayer that does not have a registered seat or branch in North Macedonia and performs business-to-consumer services; and (ii) the manner in which the fiscal representative must issue invoices.
- Definitions have been broadened for telecommunication, broadcasting and electronically supplied services, services related to leases for means of transport, and the place of supply for these services.
Source EY
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