How to Get a VAT Refund from the Republic of Macedonia
This page deals with refunds for cross-border transactions, it does not address VAT refunds where both the vendor and customer are based in the same country. If you are travelling to or conducting business with companies in the republic of Macedonia, you may be eligible to claim back Macedonian VAT. To assist you, we have compiled the information about VAT refund eligibility, Macedonian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Macedonian VAT.
Who can Claim VAT Refunds?
In order to be eligible to reclaim Macedonian VAT a foreign company must have a fiscal representative in the Republic of Macedonia.
VAT Refunds for EU Claimants
If you are a VAT registered company in an EU Member State and have conducted cross border transactions in the Republic of Macedonia, where you are not registered, you are then you are eligible to recover the VAT charged according to the countries local VAT deductible regulations.
VAT Refunds for Non-EU Claimants
If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in the Republic of Macedonia, where you are not registered, you may be eligible to recover the VAT charged according to Macedonian local VAT deductible regulations.
MACEDONIAN VAT: DDV
18% – is the only rate for most goods and services
Deadlines for Claims Submission
For all companies
June 30 (Year n + 1)
Two claims per vat year may be submitted in the Republic of Macedonia
MACEDONIAN VAT: DDV
18% – is the only rate for most goods and services
Deadlines for Claims Submission
For all companies
June 30 (Year n + 1)
Two claims per vat year may be submitted in the Republic of Macedonia
VAT Refund Information
Retrospective Claims
A company can claim back VAT from the previous VAT year, no extended deadline is available.
Rule of Reciprocity
The Republic of Macedonia will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.
The Republic of Macedonia has reciprocity or other agreements in place with:
Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Denmark, Finland, France, Ireland, Iceland, Luxembourg, Malta, Monaco, Montenegro, Germany, the Netherlands, Norway, Poland, Slovenia, Serbia, Sweden, Switzerland and the United Kingdom.
Services where VAT Refund is Available
The common services with refundable VAT are:
- Fuel for various means of transport.
- A proper invoice is required, receipts alone are not accepted
- Car rental, car repairs and maintenance
- Fuel for various means of transport.
- A proper invoice is required, receipts alone are not accepted
- Car rental, car repairs and maintenance
Latest VAT Chart
Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.
VAT Refund Process
VAT Refund Process for All Claimants
An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.
1. Claimant’s details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it
5. Proof for payment: the fiscal bill or bank account statement
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.
VAT Refund Process
VAT Refund Process for All Claimants
An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.
1. Claimant’s details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it
5. Proof for payment: the fiscal bill or bank account statement
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.