- 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
Latest Posts in "North Macedonia"
- North Macedonia to Mandate Real-Time B2B E-Invoicing via Central Platform from October 2026
- Briefing Document & Podcast: E-Invoicing & E-Reporting in North Macedonia
- North Macedonia Pilots Mandatory B2B e-Invoicing, Full Rollout Planned for October 2026
- North Macedonia launches e-invoice pilot testing phase
- North Macedonia Ends VAT Exemption on Low-Value Imports to Align with EU E-Commerce Rules
