VAT in North Macedonia (ДДВ, данок на додадена вредност) is charged at a standard rate of 18%, with a reduced rate of 5% on basic goods and a 10% rate on hospitality services. Registration becomes mandatory once turnover exceeds 2,000,000 denars (≈ €32,500) in the last 12 months, and a Macedonian VAT number is the tax number (ЕДБ) written as "MK" followed by 13 digits. The country is not in the EU, so you cannot verify a Macedonian VAT number in VIES; use the register of the Public Revenue Office (УЈП) instead.
VAT rates
| Rate | Applies to |
|---|---|
| 18% (standard) | All goods and services not covered by a reduced rate |
| 5% (reduced) | Basic foodstuffs, medicines, books, computers, agricultural inputs and other listed items |
| 10% | Hospitality services (restaurants and catering) |
The 5% and 10% lists are defined by the Law on VAT and its bylaws. When a product is borderline, check the current list with your accountant rather than assuming the reduced rate applies; the standard 18% is the default.
Who must register
| Situation | Rule |
|---|---|
| Turnover above 2,000,000 MKD (≈ €32,500) in the last 12 months | Mandatory registration |
| Turnover below the threshold | Voluntary registration possible |
| Individuals with taxable activity above the threshold (for example renting to companies, freelancing) | Must register as well |
Registration is filed with УЈП on form ДДВ-01; for registration from the start of a new calendar year the form is filed by 15 January. Voluntary registration is worth considering when most of your customers are VAT payers themselves or when you carry significant input VAT on equipment and services; for a small business selling to consumers it usually is not.
Filing periods and the ДДВ-04 return
| Turnover in the previous year | VAT period |
|---|---|
| Above 25,000,000 MKD (≈ €406,500) | Monthly |
| Up to 25,000,000 MKD | Quarterly |
The VAT return (ДДВ-04) is filed electronically with УЈП and the VAT due is paid by the 25th of the month following the period: monthly filers by the 25th of the next month, quarterly filers by 25 April, 25 July, 25 October and 25 January. Newly registered businesses are, as a rule, put on monthly filing at first. The return itself is prepared from the sales and purchase ledgers, which is why most foreign-owned companies leave it to a local accounting bureau or to software that builds it from the books; see ДДВ-04 in Merot Finance.
The VAT number: format and what it looks like
A Macedonian VAT number is the company's unique tax number (ЕДБ, единствен даночен број) with the country prefix: MK plus 13 digits, for example MK4030… As a rule, the ЕДБ of companies starts with 40 and that of individuals with 50. The same 13-digit number appears on invoices, on the VAT return and in the УЈП register, so an invoice from a Macedonian supplier should always carry it.
How to check a North Macedonia VAT number
- Take the 13 digits from the invoice (drop the "MK" prefix if the search form asks for the ЕДБ only).
- Open the register of VAT payers (Регистар на обврзници на ДДВ) on the УЈП website, https://ujp.gov.mk, and search for the company.
- Confirm that the company appears in the register and that the registered name matches the name on the invoice.
- For the company's identity (registered name, address, manager, status), cross-check the Central Registry at https://www.crm.com.mk.
If the supplier is not in the register, it should not be charging you VAT; clarify before you pay the invoice. And because North Macedonia is not an EU member state, none of this appears in VIES, which only covers EU VAT numbers.
Net and gross: a quick example
| 18% | 5% | 10% | |
|---|---|---|---|
| Net price | 10,000 MKD (≈ €163) | 10,000 MKD | 10,000 MKD |
| VAT | 1,800 MKD (≈ €29) | 500 MKD | 1,000 MKD |
| Gross price | 11,800 MKD (≈ €192) | 10,500 MKD | 11,000 MKD |
Gross = net × 1.18 (or × 1.05 / × 1.10); net = gross / 1.18. The VAT calculator does both directions for all three rates.
E-invoicing: the timeline
УЈП is introducing electronic invoicing (е-Фактура). Under the announced timeline, voluntary use starts on 1 October 2026 and e-invoicing becomes mandatory for VAT payers from 1 April 2027. A test platform is already open. If you sell in North Macedonia through a local entity, your invoicing software will need to connect to the УЈП system before that date; see е-Фактура in Merot Finance.
FAQ
What is the VAT rate in North Macedonia? 18% standard, 5% reduced (basic food, medicines, books, computers, agricultural inputs) and 10% for hospitality services.
What is the VAT registration threshold? 2,000,000 denars (≈ €32,500) of turnover in the last 12 months. Below it, registration is voluntary.
What does a Macedonian VAT number look like? "MK" followed by 13 digits, i.e. the company's tax number (ЕДБ) with the country prefix. Company numbers as a rule start with 40.
Can I check a North Macedonia VAT number in VIES? No. North Macedonia is not an EU member, so its numbers are not in VIES. Use the УЈП register of VAT payers instead.
When is VAT filed and paid? By the 25th of the month after the period: monthly for businesses with turnover above 25,000,000 denars in the previous year, quarterly for the others.
Bookkeeping, VAT and payroll in one place
Merot Finance is accounting software for bureaus and companies in North Macedonia: it prepares the ДДВ-04 return from the ledger and connects to the УЈП e-invoicing system. Merot HRS runs payroll for companies in North Macedonia, and Merot also helps foreign employers run compliant payroll in the country. See Merot Finance for the details.
Sources
- Law on Value Added Tax (Закон за данокот на додадена вредност)
- Public Revenue Office (УЈП), register of VAT payers and е-Фактура: https://ujp.gov.mk
- Central Registry of North Macedonia (ЦРМ): https://www.crm.com.mk
- Merot guide to the УЈП e-invoicing test platform (Macedonian): /blog/e-faktura-test-platforma-ujp/