North Macedonia applies VAT on e-services provided by non-resident companies from January 2024

31 January 2024

From 1 January 2024, the North Macedonian Ministry of Finance imposed VAT on digital and telecommunications services provided by non-resident providers in the country.

Previously foreign businesses providing these types of services to consumers did not charge VAT on their sales. However, to remove the unfair advantage that this gave non-resident companies over resident providers, VAT at 18% has now been applied to these types of transactions.

Non-resident providers will have to VAT register in the country via a local Fiscal Representative from the first sale that they make as there is no VAT registration threshold.

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