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North Macedonia new 10% hospitality rate

North Macedonia has introduced a third VAT rate of 10% from 1 January 2021. This will apply to hospitality, cafés, restaurants, and catering services. The current standard VAT rate is 18%, with a 5% reduced rate on basics.

The new rate does not apply to alcoholic beverages severed alongside the services under the new rate.

Check global VAT and GST rates with VAT Calc’s tracker


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