Fiscal subject related
General information
North Macedonia’s Tax Authority has prolonged the temporary reduced VAT rate of 10% on certain fuel products. The measure, originally set to expire on April 6, will now remain in force until April 20, 2026.
It applies to selected fuel products and businesses selling motor fuels and lubricants. The reduced rate remains at 10%.
Businesses must:
- Continue applying the reduced VAT rate,
- Ensure it is correctly reflected in prices and invoices.
The extension provides short-term relief by maintaining lower VAT on fuel, while requiring businesses to continue full compliance in pricing and invoicing.
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Already subscriber? LoginNorth Macedonia Issues Warning on E-Invoice Project and Calls for System Testing
North Macedonia
Author: Ivana Picajkić
The Public Revenue Office has confirmed that its e-Invoice system is in the testing phase and urged businesses to prepare for implementation, while warning against relying on unofficial third-party guidance. The Public Revenue Office has announced ongoing progress on its “e-Invoice” project, confirming that the system is currently in the testing phase, including API integrations with b... Read more
North Macedonia Temporarily Cuts VAT on Fuel
North Macedonia
Author: Ivana Picajkić
North Macedonia temporarily reduced VAT on fuel from 18% to 10% from March 23 for two weeks to mitigate the impact of rising global oil prices. The measure is expected to stabilize petrol prices and slightly limit diesel increases, serving as a short-term relief rather than a permanent tax change. North Macedonia has reduced VAT on fuel (petrol and diesel) from 18% to 10%. The measure came into e... Read more
North Macedonia: E-Invoice Pilot Phase Shows Strong Progress
North Macedonia
Author: Ivana Picajkić
The Public Revenue Office reports strong progress in the pilot phase of the national e-Invoice system, with 148 companies registered, 57 onboarded, and 15 actively submitting invoices, confirming the platform’s stability and readiness. Authorities encourage broader participation to support integration, improve functionality, and ensure a smooth nationwide rollout aimed at reducing costs, simplifyi... Read more
North Macedonia Introduces Mandatory Real-Time e-Invoicing (e-Faktura)
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Author: Ivana Picajkić
North Macedonia is introducing a mandatory real-time e-Faktura clearance system for all VAT-registered domestic and foreign businesses, covering nearly all invoice-based B2B, B2G, and certain B2C transactions, with invoices only becoming legally valid once approved by the tax authority via a central platform. After a pilot from 1 January 2026, the system becomes fully mandatory on 1 October 2026,... Read more