VAT in Macedonia

1. What is the VAT in Macedonia?

The standard VAT rate in Macedonia is 18% for pretty much all supplies of goods and services. A reduced rate of 5% was introduced in 2007 to be levied on pharmaceuticals, food products, production equipment, computers or public transportation. Some goods and services are however zero-rated in Macedonia and there are also supplies that are exempt from VAT in Macedonia.

2. How can I get a VAT refund in Macedonia?

VAT can be refunded in Macedonia. In order to receive a VAT refund in Macedonia, one must apply by submitting a claim with the Macedonian Revenue and Tax Administration. Together with the application form, all invoices must be attached in order for the claim to be valid. If the application is accepted after the procedure is completed, the VAT refund will be received within ten days.

3. How can I register for VAT in Macedonia?

It is compulsory for companies to register for VAT in Macedonia only if their annual turnover exceeds 21,000 EUR. The procedure for VAT registration in Macedonia begins by submitting an application form with the Macedonian Tax Authorities. The application should not be submitted later than the 15th day after the threshold was exceeded. Anyway, companies in Macedonia may choose to register for VAT even if their turnover is lower. Registration for VAT in Macedonia can be performed by a company’s representative.

4. How does intra-community VAT work in Macedonia?

Intra-community VAT does not apply in Macedonia, since it is not a member state of the European Union and its transactions with states from the EU are not considered within the community.