North Macedonia Aligns VAT and E-Invoicing Rules with EU Standards Effective January 2026

• North Macedonia is reforming its VAT laws to align with the EU VAT Directive, with key changes effective from January 2026.
• Amendments clarify VAT treatment for land, services, foreign suppliers, and invoicing, especially for cross-border and digital services.
• New rules require foreign suppliers to register or appoint a local VAT representative, with penalties for non-compliance.
• E-invoicing will become mandatory, and the VAT exemption for low-value e-commerce imports will end.
• A new VAT number format (“MK” prefix) and updated invoice requirements will facilitate integration with EU systems.

Source: fiscal-requirements.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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