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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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北马其顿

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. 

官方政府链接： Public Revenue Office

18.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

From first sale

可在线注册

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

需要当地代表

是

注册流程

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

应纳税的数字和电子服务清单

Digital products

罚款

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)

注册门槛

First B2C sale

申报间隔

Monthly or quarterly

申报截止日期

25 days following the respective tax period

电子发票要求

是

记录保存

10 years 

How-To Guides: North Macedonia SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

Tax Amount = Net Price x 18%. 

步骤：3 反向收费 (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.

步骤：1 B2C销售

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.

步骤：2 B2B销售

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

步骤：3 发票要求

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.

步骤：1 申报周期

Filing interval is:

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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