지역별 세율 북마케도니아

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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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북마케도니아

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. 

공식 정부 링크: Public Revenue Office

18.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

From first sale

온라인 등록 가능

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

현지 대리인 필요

예

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Digital products

벌금

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)

등록 기준

First B2C sale

신고 간격

Monthly or quarterly

신고 마감일

25 days following the respective tax period

전자세금계산서 요구사항

예

기록 보관

10 years 

How-To Guides: North Macedonia SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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.

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

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

 

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

Tax Amount = Net Price x 18%. 

단계: 3 역외 과세 (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.

1단계 B2C 판매

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.

2단계 B2B 판매

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

단계: 3 송장 요구 사항

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.

1단계 신고 주기

Filing interval is:

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

2단계 신고 마감일

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

단계: 3 제출

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

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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