Further to the amendments to the VAT Law with respect to VAT registration through a tax representative (the amendments were noted in our tax alerts here and here), the Ministry of Finance has issued a new Rulebook in that respect.

The new Rulebook prescribes the new form ДДВ-01/СЛ-ДЗ which is to be submitted by foreign taxpayers without a seat or a branch office (i.e. fixed establishment) in the country, for registering for VAT through the appointment of a tax representative.

According to the Rulebook, along with the form, the foreign taxpayer needs to submit the following:

  • An agreement for the appointment of the tax representative, which will provide the following minimum information:
    • Name of the foreign taxpayer
    • The address of the foreign taxpayer’s seat or home address
    • Name of the tax representative
    • The address of the tax representative's seat or home address
    • Macedonian VAT number of the tax representative
    • Period of appointment
  • Proof of registration in the foreign jurisdiction
  • Proof that the tax representative is not undergoing bankruptcy or liquidation procedure
  • Proof that the tax representative has been VAT registered for at least 12 months before the submission of the request form for its appointment.

The tax authorities are required to issue a decision on the VAT registration request within 15 days of submission of the above noted form.

For information

Srdjan Randjelovic
Tel.: +389 2 313 52 20

Koce Jovanov
Senior Manager, Tax
Tel: +389 2 313 52 20

Katerina Mitevska
Manager, Tax
Tel: +389 2 313 52 20