North Macedonia to End VAT Exemption on Low-Value Online Imports, Aligning with EU Tax Rules

North Macedonia plans to abolish the VAT exemption for low-value online imports.
The move targets the growing cross-border e-commerce market.
The draft amendment was published on 9 October 2025 and is expected to be voted on in November 2025.
This change aligns North Macedonia’s VAT rules with EU and global e-commerce tax reforms.

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