地域別税率 北マケドニア

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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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北マケドニア

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. 

政府機関の公式リンク： Public Revenue Office

18.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

From first sale

オンライン登録が可能

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

現地代理人必須

はい

登録手続き

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

課税対象となるデジタルおよび電子サービスの一覧

Digital products

罰則

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)

登録のしきい値

First B2C sale

提出間隔

Monthly or quarterly

提出期限

25 days following the respective tax period

電子請求書の要件

はい

記録保持

10 years 

How-To Guides: North Macedonia SaaS VAT

ステップ：1 閾値

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.

ステップ：2 事業登録

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.

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

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

 

ステップ：2 税率計算式

税額を計算するには、以下の計算式を使用してください。

 

Tax Amount = Net Price x 18%. 

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

ステップ：2 B2B販売

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

ステップ：3 請求書要件

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.

ステップ：1 申告期間

Filing interval is:

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

ステップ：2 申告期限

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

ステップ：3 提出

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

ステップ：4 記録保持

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

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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