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Macedonia reduced VAT registration threshold

  • VAT
  • 19 October 2014 | Richard Asquith

Macedonia reduced VAT registration threshold

Macedonia is to reduce its VAT registration threshold and introduce electronic VAT invoicing.

The current registration threshold is to be halved from MKD 2m (Euro 30,000) to MKD 1m (Euro 15,000) from the start of 2015. This brings it into line with the limits automatically granted by the EU VAT Directive – although EU member states can apply for derogations.

Additionally, suppliers and their customers now start to use e-invoices following written agreement. Again, this copies the EU VAT Directive on electronic invoices.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.