North Macedonia 2026: Key VAT Changes and E-Invoicing Rollout for Businesses

• VAT exemption for small-value imports now limited to non-commercial shipments between individuals, with the EUR 22 threshold unchanged.
• Preferential 5% VAT rate for residential buildings and apartments extended until December 31, 2028.
• New Rulebook on Top-up Tax calculation and payment published, aligning with OECD standards.
• Pilot phase of the new e-invoice system (e-Faktura) launched, with API testing and digital test invoices; full implementation planned by mid-2026.
• Updates reflect a move toward modernized, transparent, and EU/OECD-aligned tax administration, requiring businesses to adapt to digital VAT processes.

Source: vatabout.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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