Aliquota fiscale per regione Macedonia del Nord

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Le informazioni fornite in questa pagina sono destinate esclusivamente a scopi informativi generali. Non devono essere interpretate come consulenza fiscale, né sono intese come tali. Per consigli sulle vostre specifiche responsabilità fiscali, consultate un esperto fiscale. PayPro Global non si assume alcuna responsabilità per qualsiasi azione intrapresa o non intrapresa sulla base delle informazioni qui presentate.

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 Nord

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. 

Link ufficiale del governo: Public Revenue Office

18.00%

Aliquota IVA/imposta sulle vendite per prodotti e servizi elettronici

Tax applicable for

B2B and B2C

Meccanismo del reverse charge per le vendite B2B

sì

È richiesta la convalida del codice fiscale

sì

Quando è necessario registrarsi

From first sale

Registrazione online possibile

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

È necessario un rappresentante locale

sì

Procedura di registrazione

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

Elenco dei servizi digitali ed elettronici soggetti a imposta

Digital products

Sanzioni

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)

Soglia di registrazione

First B2C sale

Frequenza di dichiarazione

Monthly or quarterly

Scadenza per la presentazione

25 days following the respective tax period

Requisiti di fatturazione elettronica

sì

Conservazione dei documenti

10 years 

How-To Guides: North Macedonia SaaS VAT

Passo: 1 Soglia

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.

Passo: 2 Registrazione aziendale

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.

Passaggio: 3 Numero TIN/VAT

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

Passo: 1 Aliquota Standard

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

 

Passo: 2 Formula di Calcolo

Per calcolare l'importo delle imposte, utilizzare la seguente formula:

 

Tax Amount = Net Price x 18%. 

Passaggio: 3 Reverse Charge (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.

Passo: 1 Vendita 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.

Passo: 2 Vendita B2B

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

Passaggio: 3 Requisiti della fattura

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.

Passo: 1 Intervallo di presentazione

Filing interval is:

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

Passo: 2 Scadenza per la presentazione

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

Passaggio: 3 Presentazione

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

Passaggio: 4 Conservazione dei Registri

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

Soluzione PayPro Global: Registrazione Semplificata e Rappresentanza Fiscale

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.

Scopri di più sui nostri servizi MoR.

FAQ

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