Tasa de impuestos por región Macedonia del Norte

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

North Macedonia applies an 18% standard Value Added Tax (VAT), administered by the Public Revenue Office (UJP), which covers digital products and electronic services. While domestic enterprises are protected by a MKD 1,000,000 annual turnover threshold, non-resident digital B2C suppliers face a “first-sale” rule requiring immediate local registration and potentially the appointment of a local fiscal representative. Furthermore, the country is executing a major digital shift with its e-Faktura system; following a live pilot phase launched in January 2026, real-time structured XML e-invoicing will become fully mandatory for all VAT-registered businesses on October 1, 2026.

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Macedonia del Norte

North Macedonia applies a standard Value Added Tax (VAT) of 18% to digital products and services. The Public Revenue Office (PRO/UJP) administers VAT. Non-resident businesses providing digital services must register from the first B2C sale. 

Enlace oficial del gobierno: Public Revenue Office

18.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

From first sale

Posibilidad de registro en línea

Yes (via UJP portal at ujp.gov.mk)

Se necesita representante local

Sí

Procedimiento de registro

Register via UJP portal; non-residents may need to appoint a local fiscal representative

Lista de servicios digitales y electrónicos sujetos a impuestos

Digital products

Sanciones

Penalties €300 to €10,000 per VAT violation.

Fiscal device/receipt violations: €2,000-5,000 (MKD equivalent); responsible persons in companies fined 30% of entity penalty.

Non-compliant invoices not legally valid for VAT deduction. (UJP / Public Revenue Office)

Umbral de registro

First B2C sale

Frecuencia de presentación

Monthly or quarterly

Fecha límite de presentación

25 days following the respective tax period

Requisitos de facturación electrónica

Sí

Mantenimiento de registros

10 years 

How-To Guides: North Macedonia SaaS VAT

Paso: 1 Umbral

Effective January 1, 2024, North Macedonia requires non-resident vendors of digital services to consumers (B2C) in Macedonia to register for and collect VAT, regardless of the sales amount. Registration is mandatory before the first supply.

 

For domestic entities or B2B focus, the general threshold is 2,000,000 MKD.

Paso: 2 Registro de empresas

Foreign SaaS providers must register via the Public Revenue Office (PRO). Non-resident companies without a permanent establishment must appoint a local tax representative who is a VAT-registered entity in North Macedonia.

Paso: 3 Número TIN/IVA

The Tax Identification Number (TIN) is issued by the Public Revenue Office.

Paso: 1 Tasa Estándar

A standard VAT rate of 18% applies to SaaS and electronically supplied services (ESS).

 

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Tax Amount = Net Price x 18%. 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Applies to cross-border B2B services. When selling to a VAT-registered business in North Macedonia, the buyer is responsible for self-assessing the VAT. The foreign seller does not charge VAT on the invoice.

Paso: 1 Ventas B2C

The foreign seller must charge 18% VAT at the point of sale, collect it, and remit it to the PRO through their local tax representative.

Paso: 2 Ventas B2B

Tax is not charged by the seller if the buyer provides a valid Macedonian VAT ID. The invoice must state “Reverse Charge Mechanism”. 

Paso: 3 Requisitos de Facturación

From Oct 1, 2026, mandatory e-Faktura (XML/UBL format) applies via the PRO portal. Standard fields:

1. Supplier/Buyer Name & Address;
2. VAT IDs;
3. Sequential Invoice Number;
4. Date of supply; 5. Service description;
6. Tax base;
7. Tax rate and amount;
8. Total amount in MKD.

Paso: 1 Intervalo de presentación

Filing interval is:

  • Monthly (if annual turnover > 25M MKD)
  • Quarterly (if < 25M MKD).

Paso: 2 Fecha límite de presentación

Submit the VAT return (Form DDV-04) by the 25th day of the month following the tax period.

Paso: 3 Presentación

Must be filed electronically via the e-Tax (e-Porezi) portal. Payments are typically made via bank transfer in local currency (MKD).

Paso: 4 Mantenimiento de registros

Records and invoices must be maintained for a minimum of 10 years.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating North Macedonia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

Preguntas frecuentes

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