Nenad Tortevski
Managing Partner, North Macedonia
VAT registration in North Macedonia for foreign companies
August 6, 2026
VAT registration in North Macedonia has become a hot topic in 2026 for foreign businesses supplying goods or services to consumers as the Public Revenue Office began tightening controls this year following updates to VAT obligations under the Macedonian Value Added Tax (VAT) Act in 2024.
Although the VAT registration rules came into effect on 1 January 2024 following amendments published in Official Gazette No. 199/23, they remain a key compliance issue for international businesses operating in the Macedonian market. As VAT registration for foreign entities remains a significant focus in 2026, businesses with clients or operations in North Macedonia should review whether these requirements apply to them.
VAT registration requirement for foreign entities
Under Article 9-b of the Macedonian VAT Act, a foreign entity that does not have a registered seat or subsidiary in the Republic of North Macedonia, but supplies goods or services subject to VAT in the country, is required to:
- Register for VAT in North Macedonia.
- Appoint a local tax representative.
These rules are designed to ensure VAT compliance for foreign businesses operating in the Macedonian market.
Which businesses are affected?
The VAT registration requirement applies to Business-to-Consumer (B2C) transactions, meaning supplies of goods and services made to private individuals (natural persons) in North Macedonia.
Importantly, there is no VAT registration threshold for foreign entities. This means that even a single taxable B2C supply may trigger the obligation to register for VAT and appoint a tax representative.
The rules are particularly relevant for foreign companies providing digital services, e-commerce activities and other taxable services directly to consumers in North Macedonia. Businesses with clients or operations in the country should assess whether they have a VAT registration obligation.
The role of a tax representative
A tax (fiscal) representative plays a key role in helping non-resident businesses meet their VAT obligations in North Macedonia.
Their responsibilities typically include:
- VAT registration
- Communication with the Macedonian tax authorities
- VAT reporting and compliance
- Meeting ongoing local tax obligations
Appointing a qualified tax representative helps foreign businesses remain compliant with Macedonian VAT legislation while reducing the administrative burden associated with local VAT requirements.
How Kreston Macedonia can help
Kreston Macedonia fulfils all legal and professional requirements prescribed by Macedonian VAT legislation to provide tax representative services to foreign entities operating in the Macedonian market.
Our team can assist with:
- VAT registration procedures in North Macedonia
- Appointment and acting as tax representative
- VAT compliance and reporting
- Communication with local tax authorities
- Ongoing advisory support for cross-border transactions
Need assistance with VAT registration in North Macedonia?
If you or your clients have operations in North Macedonia and require guidance on VAT registration, VAT compliance or tax representation, Kreston Macedonia would be pleased to assist.
Our experienced team can help you understand your obligations, complete the registration process and ensure ongoing compliance with Macedonian VAT requirements.
