Starting January 1, 2024, the Government of North Macedonia has made changes to the VAT law affecting non-resident B2C suppliers of digital services. The new regulations require these providers to register for VAT and appoint a local tax representative. The tax representative must be a local taxpayer with at least 12 months of VAT registration and no outstanding tax debt. They are responsible for tasks such as record-keeping, VAT return preparation, filing, and payment. It’s important to note that there is no VAT registration threshold. The law specifies two service categories: telecommunication services and electronically supplied services, which cover a variety of digital offerings.
Source GVC
Join the Linkedin Group on VAT/GST and E-Commerce HERE
