Belastingtarief per regio Noord-Macedonië

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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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Noord-Macedonië

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. 

Officiële overheidslink: Public Revenue Office

18.00%

BTW/Verkoopprijs voor e-producten en -diensten

Tax applicable for

B2B and B2C

Verleggingsregeling voor B2B-verkopen

Ja

Btw-nummer validatie vereist

Ja

Wanneer moet u zich registreren

From first sale

Online registratie mogelijk

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

Lokale vertegenwoordiger vereist

Ja

Registratieprocedure

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

Lijst van digitale en elektronische diensten die belastbaar zijn

Digital products

Boetes

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)

Registratiedrempel

First B2C sale

Indieningsinterval

Monthly or quarterly

Indienen deadline

25 days following the respective tax period

Vereisten voor e-facturatie

Ja

Bewaarplicht

10 years 

How-To Guides: North Macedonia SaaS VAT

Stap: 1 Drempel

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.

Stap: 2 Bedrijfsregistratie

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.

Stap: 3 TIN/BTW-nummer

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

Stap: 1 Standaardtarief

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

 

Stap: 2 Tarief Formule

Om uw belastingbedragen te berekenen, gebruikt u de volgende formule:

 

Tax Amount = Net Price x 18%. 

Stap: 3 Verleggingsregeling (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.

Stap: 1 B2C verkopen

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.

Stap: 2 B2B verkopen

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

Stap: 3 Factuurvereisten

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.

Stap: 1 Indieningsinterval

Filing interval is:

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

Stap: 2 Indieningstermijn

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

Stap: 3 Indiening

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

Stap: 4 Boekhouding

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

PayPro Global Oplossing: Vereenvoudigde Registratie & Fiscale Vertegenwoordiging

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.

Lees meer over onze MoR-diensten.

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