MK Value-added tax (VAT) Rates Macedonia, Former Yugoslav Republic of — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 5%, 0% Denar (MKD)

Macedonia, Former Yugoslav Republic of's general VAT rate is 18%, with other rates including 5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.finance.gov.mk) in Skopje.

Macedonia, Former Yugoslav Republic of is a member of the EU, EFTA, CEFTA trading bloc, which may affect international VAT collection and regulations.

Macedonia, Former Yugoslav Republic of's consumption tax is called the Value-added tax (VAT), locally known as Danok na dodadena vrednost, which was introduced in April 2000.


Macedonia, Former Yugoslav Republic of VAT rates for 2017

Standard
18%
Reduced
5%
Other
Zero-rated and exempt

Macedonia, Former Yugoslav Republic of VAT number format

Businesses in Macedonia, Former Yugoslav Republic of that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is MK 1 2 3 4 5 6 7 8 9 10 11 12 13.


Macedonia, Former Yugoslav Republic of VAT return periods

Businesses in Macedonia, Former Yugoslav Republic of that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Skopje. Macedonia, Former Yugoslav Republic of's VAT return periods are:

Monthly
Turnover in excess of MKD25 million in preceding calendar year
Quarterly
Turnover of MKD25 million or less in preceding calendar year

Macedonia, Former Yugoslav Republic of Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Macedonia, Former Yugoslav Republic of are required to start collecting and remitting tax.

Registration
MKD1 million

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Macedonia, Former Yugoslav Republic of, taxation of a non-established business is: Yes (subject to reciprocity)


Macedonia, Former Yugoslav Republic of VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Macedonia, Former Yugoslav Republic of VAT refund program, more info can be obtained from the Ministry of Finance.


MK Value-added tax (VAT) Rates Macedonia, Former Yugoslav Republic of Tax Sources & Citations

  • EN: Macedonia, Former Yugoslav Republic of Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Macedonia, Former Yugoslav Republic of's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Macedonia, Former Yugoslav Republic of tax information on this page is incorrect or out of date.
Citations:
  1. Macedonia, Former Yugoslav Republic of Ministry of Finance (http://www.finance.gov.mk)
  2. Ernst & Young global VAT tax study, Macedonia, Former Yugoslav Republic of (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/mk-macedonia