Macedonia
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable activities.
Vat Rates Standard rate of 18%, with exemptions for certain goods and services (e.g., exports).
Vat Registration Process Businesses must apply to the Macedonian Public Revenue Office (PRO), and registration can be done online.
Taxable Transactions Sale of goods and services domestically and internationally, including e-commerce.
Registration Exceptions Small businesses with turnover below the threshold may be exempt from VAT registration.
Vat Filing Frequency VAT returns must be filed quarterly, and some businesses may need to file monthly.
Intra Community Transactions Macedonia applies VAT to cross-border transactions, including within the EU.
Exemption Schemes Exemptions are available for certain sectors, including small business exemptions.