# North Macedonia VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/north-macedonia
Published: September 22, 2026

North Macedonia's standard VAT is 18%, with reduced 10% and 5% bands. This guide explains registration, invoicing, and filing obligations.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

North Macedonia applies a standard VAT (DDV) rate of 18% to most goods and services, including SaaS and digital products, with a 5% reduced rate for food, water, medicines, and books. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers for VAT once annual turnover reaches MKD 2,000,000, with voluntary registration also allowed below that. Financial and insurance services, healthcare, and education are exempt; exports are zero-rated.

## Taxability Snapshot

## Sales Tax Rates

North Macedonia applies a standard VAT (DDV) rate of 18% to most goods and services, including SaaS and digital products sold to consumers [2]. Reduced and zero rates apply to specific categories:

| Rate | Applies to |
| --- | --- |
| 18% (standard) | most goods and services, SaaS, and digital services |
| 5% (reduced) | food, water, medicines, books, household electricity, passenger transport, accommodation, computers and software |
| 10% (reduced) | restaurant and catering services and certain non-basic food |
| 0% (zero) | exports |

Since January 2024, non-resident providers of electronic and telecommunication services to consumers must register from the first sale through a local fiscal representative, who is jointly liable [2][3].

#### Registration & nexus threshold

North Macedonia is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers for VAT once annual turnover reaches MKD 2,000,000; voluntary registration is also allowed [2]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

VAT is reported monthly where prior-year turnover exceeded MKD 25,000,000, and quarterly otherwise. The return and payment are both due within 25 days of the period end [2].

#### Exemptions

Exempt supplies include financial and insurance services, healthcare, and education [2]. Exports are zero-rated [2].

#### Penalties

Misdemeanour fines scale with business size, from EUR 300 to EUR 1,000 for micro traders up to EUR 3,000 to EUR 10,000 for large traders, and foreign providers that register late face VAT liability backdated to January 2024 [3].

#### Sources

- [1] [Public Revenue Office — VAT rates (18% standard, 5% and 10% reduced)](https://www.ujp.gov.mk/en/vodic/category/949)

- [2] [Public Revenue Office — VAT registration (MKD 2,000,000 threshold)](https://www.ujp.gov.mk/en/vodic/category/949)

- [3] [Public Revenue Office — VAT filing and deduction (DDV-04)](https://www.ujp.gov.mk/en/vodic/category/926)

Verified July 2026 against the North Macedonia Public Revenue Office guidance.

#### Frequently asked questions

### What is the VAT rate in North Macedonia in 2026?

North Macedonia's standard VAT rate is 18%. Reduced rates of 5% and 10% apply to items such as food, medicines, books, accommodation, and restaurant services.

### Do foreign digital businesses need to register for VAT in North Macedonia?

Yes. Since January 2024, non-resident providers of electronic and telecom services must register from the first sale through a local fiscal representative.

### Is SaaS taxable in North Macedonia?

Yes. SaaS and other electronically supplied services are taxed at the 18% standard rate.

### What is the VAT registration threshold in North Macedonia?

MKD 2,000,000 (about EUR 32,500) for established businesses. Foreign digital providers have no threshold and register from the first sale.

### How often are North Macedonia VAT returns filed?

Monthly where prior-year turnover exceeded MKD 25,000,000, otherwise quarterly. The return and payment are both due within 25 days of period end.

### What are the penalties for late VAT in North Macedonia?

Misdemeanour fines run from EUR 300 to EUR 10,000 by business size, and late-registering foreign providers face VAT liability backdated to January 2024.