North Macedonia Temporarily Reduces VAT on Certain Fuels from 18% to 10%

• North Macedonia has temporarily reduced the VAT rate on specified fuels from 18% to 10%. [vatupdate.com], [bta.bg]
• The reduced rate applies from 15 September through 28 September 2026 to specified energy products identified by customs tariff code, including certain diesel fuels and gas oils. [bta.bg], [linkedin.com]
• The government introduced the measure in response to rising oil prices and the risk of disruption to supplies of oil and petroleum products. [bta.bg], [seenews.com]

Extended article

The Government of North Macedonia has temporarily reduced the VAT rate on specified fuels from 18% to 10%.

The government adopted the decision on 13 September 2026. It was published in Official Gazette No. 214 on 14 September and applies from 15 September until 28 September 2026.  [bta.bg], [linkedin.com]

The measure covers specified energy products listed under the customs tariff codes identified in the decision, including certain diesel fuels and gas oils. The exact product scope should therefore be determined by reference to the legally prescribed tariff classifications rather than by a general commercial description of “fuel.” [linkedin.com]

The government stated that the temporary reduction is intended to mitigate the impact of higher fuel prices on individuals and the wider economy, particularly in the context of potential disruption to oil and petroleum-product supplies.  [bta.bg], [seenews.com]

The VAT measure follows other temporary interventions affecting fuel taxation during 2026. North Macedonia had previously applied a temporary reduction from 18% to 10% earlier in the year and had also reduced excise duties on fuel. [vatupdate.com], [vatfaqs.com], [seenews.com]

Businesses selling affected products need to apply the temporary rate according to the legally applicable time-of-supply rules and the tariff classification of the product. Particular attention is required for:

• supplies spanning the rate-change dates;
• advance payments;
• credit notes and price adjustments;
• stock and price master-data updates;
• tax-inclusive pricing;
• invoices issued after the underlying supply; and
• restoration of the 18% rate when the temporary period ends.

The decision expressly limits the 10% rate to the specified period. In the absence of a further government measure, the normal VAT treatment resumes after 28 September 2026.

External links

• Read the North Macedonian government announcement
• Read the report on the temporary fuel VAT reduction [bta.bg]
• Review the indirect-tax implications of the measure [vatupdate.com]
• Read the market context for the temporary VAT rate [seenews.com]