North Macedonia VAT guidelines
VAT (ДДВ) in North Macedonia for businesses — the 18% general rate and 5% and 10% preferential rates, the MKD 2,000,000 registration threshold, zero threshold and tax representative for foreign suppliers, B2B reverse charge, the ten invoice particulars of the VAT Act, the e-Faktura pilot (no mandate in force as at 2 November 2026), monthly and quarterly returns due in 25 days, refunds, exemptions and penalties.