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North Macedonia VAT on foreign digital services 2024

Non-residents liable to register and collect VAT on e-services

The North Macedonian Ministry of Finance has imposed Value Added Tax on digital and telecommunications services provided by non-resident providers from 1 January 2024. This includes the appointment of fiscal representative.

The imposition of VAT on telecommunications and digital services by providers not resident in North Macedonia is part of the central European country’s preparation for accession into the European Union.

There is no VAT registration threshold, so providers must VAT register immediately on providing its first taxable supplies. They must also appoint a local fiscal representative. The current VAT rate in North Macedonia is 18%.

Check our global VAT on digital services tracker. There are now over 100 countries imposing VAT obligations on non-resident providers of digital services.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Bosnia Herzegovina 17% Jan 2023 BAM 50.000
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
North Macedonia 18% Jan 2024 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 8.1% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil


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