North Macedonia has amended the VAT Law to temporarily provide reduced VAT rates on supplies of electricity to final consumers. This includes that from 16 July 2021 to 30 June 2022 the applicable VAT rate is 5%, from 1 July 2022 to 30 June 2023 the applicable VAT rate is 10%, and from 1 July 2023 that standard 18% rate will apply.
Source Orbitax
