Is there a free VAT/GST threshold for foreign digital sellers?

No — before first taxable B2C supply

Is a local tax representative mandatory?

Yes — mandatory local VAT tax representative

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Europe · North Macedonia

North Macedonia: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign suppliers without a North Macedonian seat or branch must register for VAT before the first taxable B2C supply (including electronically supplied services) and appoint a local VAT tax representative who has been VAT-registered ≥12 months with no unpaid liabilities. Submit Form DDV-01/SL-DZ to the UJP office for the representative’s location. Standard rate 18%

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in North Macedonia’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: MKD 0
No free threshold — register before first taxable B2C supply including ESS
Window: No threshold (from the first sale)
Standard rate: 18.0%
Standard VAT 18%
Who must register: Foreign suppliers without seat/branch in North Macedonia making taxable B2C supplies including electronically supplied services
Evidence of location: Customer in North Macedonia. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 18% VAT once registered via representative
Filing: Per UJP VAT return rules after registration. Exact ESS-specific deadline: follow representative / UJP calendar
Effective: VAT Law amendments on foreign suppliers / tax representatives (UJP guidance)
Authority: Public Revenue Office (UJP)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: No — pure self-service path for non-residents — you must appoint a local VAT tax representative (VAT-registered ≥12 months, no unpaid tax) who files Form DDV-01/SL-DZ at the UJP regional office
Resident representative / fiscal agent: Mandatory. Representative must have been VAT-registered for at least 12 months and have no unpaid tax (UJP materials)
Regime: North Macedonia VAT for foreign ESS / B2C via mandatory local tax representative

Steps (in order)

Confirm taxable B2C / ESS supplies into North Macedonia
Appoint a local VAT tax representative (VAT-registered ≥12 months, no unpaid tax)
File Form DDV-01/SL-DZ with appointment agreement, residency certificate and supporting documents at the UJP regional office — https://www.ujp.gov.mk/
Charge 18% VAT; file and pay per UJP schedule through the representative

Documents

Form DDV-01/SL-DZ — VAT registration for non-residents via representative
Appointment / agency agreement — Names the local VAT representative
Residency / tax certificate — Home-country evidence; apostille/legalisation + translation as UJP requires
Supporting corporate documents — As listed by the UJP regional office

Official processing time: UJP does not publish an English service-level time for non-resident VAT registration via representative on the pages reviewed as of 2026-10-29
Official fees: Government fees not summarised in English; representative, apostille and translation costs are commercial
Portal: https://www.ujp.gov.mk/
Local bank account: VAT is typically remitted through the representative’s local compliance setup
Filing frequency: Per UJP schedule after registration
Payment currency: MKD
Input VAT recovery: Ask the representative / UJP; non-established ESS regimes are often output-focused
Portal language: Macedonian (official); limited English
Penalties: North Macedonian tax procedure penalties; confirm current amounts with UJP / representative

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG (regional / ask for North Macedonia desk) — Regional entry; ask for North Macedonia tax desk

Official sources

UJP
UJP forms / DDV foreign

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — before first taxable B2C supply
Is a local tax representative mandatory?: Yes — mandatory local VAT tax representative
What rate applies?: 18% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice