North Macedonia Ends VAT Exemption on Low-Value Imports to Align with EU E-Commerce Rules

• North Macedonia will abolish the VAT exemption on low-value online imports, taxing all commercial parcels.
• The EUR 22 VAT exemption is removed for commercial parcels but retained for private, non-commercial shipments under strict conditions.
• The reform aims to prevent unfair competition from foreign e-commerce, protect local retailers, and boost tax revenue and transparency.
• E-commerce platforms, customs, and logistics must adapt VAT collection processes; consumers will face higher costs and possible delivery delays.

Source: vatcalc.com

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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