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.