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 | |
| Liechtenstein | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Moldova | 20% | Apr 2020 | Nil | |
| Monaco | 20% | 2015 | Nil | |
| Montenegro | 17% | 2020 | €30,000 | |
| 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 |
