Alíquota de imposto por região Macedônia do Norte

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As informações fornecidas nesta página destinam-se apenas a fins informativos gerais. Elas não devem ser interpretadas como aconselhamento tributário, nem se destinam a isso. Para obter aconselhamento sobre suas responsabilidades tributárias específicas, consulte um especialista em impostos experiente. A PayPro Global não assume qualquer responsabilidade por qualquer ação tomada ou não tomada com base nas informações aqui apresentadas.

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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Macedônia do 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. 

Link oficial do governo: Public Revenue Office

18.00%

Alíquota de IVA/imposto sobre vendas de produtos e serviços eletrônicos

Tax applicable for

B2B and B2C

Mecanismo de cobrança reversa para vendas B2B

sim

Validação de ID fiscal necessária

sim

Quando você tem que se registrar

From first sale

Registro online possível

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

Representante local necessário

sim

Procedimento de registro

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

Lista de serviços digitais e eletrônicos sujeitos a imposto

Digital products

Penalidades

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)

Limite de registro

First B2C sale

Intervalo de arquivamento

Monthly or quarterly

Prazo de entrega

25 days following the respective tax period

Requisitos de faturamento eletrônico

sim

Manutenção de registros

10 years 

How-To Guides: North Macedonia SaaS VAT

Passo: 1 Limite

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 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.

Passo: 3 Número TIN/IVA

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

Passo: 1 Taxa Padrão

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

 

Passo: 2 Fórmula da Taxa

Para calcular seus valores de imposto, use a seguinte fórmula:

 

Tax Amount = Net Price x 18%. 

Passo: 3 Inversão do Sujeito Passivo (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 Vender 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 Vender B2B

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

Passo: 3 Requisitos da Fatura

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 Intervalo de Declaração

Filing interval is:

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

Passo: 2 Prazo de Declaração

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

Passo: 3 Submissão

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

Passo: 4 Manutenção de registros

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

PayPro Global Solução: Registro Simplificado e Representação Fiscal

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.

Saiba mais sobre nossos serviços de MoR.

Perguntas frequentes

Sobrecarregado com a conformidade do imposto sobre vendas de SaaS?

Nossa equipe de especialistas em impostos sobre SaaS está aqui para ajudar. Entre em contato conosco hoje para uma consulta gratuita.

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