A VAT refund guide to Macedonia
Which countries have reciprocity with Macedonia?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Macedonia?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 18% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Danok na dodadena vrednost (DDV) |
| VAT number format | MK 9999999999999 (MK followed by 13 numeric digits) |
| Exemptions | Fuel, Hiring of means of Transport, Public transport, Taxis, Accommodation, Food, drink and restaurant services, Entertainment |
| Key Deadlines | 30th June |
| Threshold |
Non-Simplified: No threshold Simplified: Not applicable to this VAT scheme Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | E-invoicing is not yet mandatory in Macedonia. While there’s no legal obligation for businesses to use e-invoicing, some companies have voluntarily adopted it for its efficiency and transparency benefits |
Frequently Asked Questions
Generally, a business will be entitled to claim a refund of the VAT in North Macedonia if it does not have a VAT registration in North Macedonia (and thus does not have a VAT number in North Macedonia) and does not make taxable supplies that would be subject to VAT in North Macedonia. The business would also need to be established in a country that offers reciprocal treatment to North Macedonian businesses in relation to VAT refunds.
Generally, a business can only claim a refund of VAT in North Macedonia on admission to fairs and exhibitions and other general business expenses (such as professional fees).
Yes, original invoices are required to be submitted as part of a refund claim of VAT in North Macedonia.
Only one annual claim for the refund of VAT in North Macedonia should be made by 30 June for VAT incurred in the previous calendar year (January to December).
Generally if VAT in North Macedonia has been charged incorrectly on an invoice, the invoice will not be eligible to be included in a refund claim of the VAT in North Macedonia. The entity would need to reach out to the supplier to have the incorrectly charged VAT in North Macedonia refunded. This is something that VAT IT will be able to assist with.
Yes, a refund claim of VAT in North Macedonia would generally need to exceed MKD 30,000.00 for it to be processed.
Explore VAT reclaim opportunities in
Nearby Countries
Bulgaria
Greece
Serbia
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