North Macedonia: New rulebook on VAT registration of foreign taxpayers through a tax representative

New form to be submitted

New form to be submitted by foreign taxpayers registering for VAT

The Ministry of Finance issued a new rulebook regarding the requirement for foreign taxpayers to register for value added tax (VAT) through the appointment of a tax representative.

The rulebook follows recent amendments to the value added tax (VAT) law (read TaxNewsFlash), which included provisions relating to the such registration requirement.

The rulebook prescribes the new form to be submitted by foreign taxpayers registering for VAT through a tax representative and provides that such taxpayers must submit the following:

  • Agreement for the appointment of the tax representative providing the following minimum information:
    • Name of the foreign taxpayer
    • Address of the foreign taxpayer’s seat or home address
    • Name of the tax representative
    • 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 form.

Read a January 2024 report prepared by the KPMG member firm in North Macedonia



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