North Macedonia has introduced several VAT and e‑invoicing updates in late 2025 and early 2026. The VAT exemption for small‑value shipments is now limited to non‑commercial items, the 5% preferential rate for residential buildings is extended to 2028, and a pilot e‑invoice system (e‑Faktura) began on 5 January 2026. A new Top‑up Tax Rulebook was also published, aligning with OECD standards.
It took effect on 18 December 2025, limiting the exemption to non-commercial items sent between individuals, while keeping the EUR 22 threshold and excluding alcohol, perfumes, and tobacco.
A 5% rate applies to residential buildings and apartments, extended until 31 December 2028.
Pilot launched on 5 January 2026; by end of Q1 2026 a client app and web portal will be available, and by end of Q2 2026 a production server will go live.
Published on 31 December 2025, it aligns North Macedonia's top‑up tax calculation with OECD standards and provides detailed guidance on calculation procedures.
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Pagero · about 2 months ago
North Macedonia has begun the pilot testing phase of its new e-invoice system, e‑Faktura, on 5 January 2026. The state‑owned platform will allow real‑time, direct communication between businesses and the tax authority, with test invoices having no legal effect. The rollout will include a client application by the end of Q1 2026, a production server by the end of Q2 2026, and mandatory adoption from Q3 2026.
Shared Services Link · about 11 hours ago
Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.
Crowe Poland · about 16 hours ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
EY Global Tax News · about 16 hours ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
The Dubrovnik Times · about 20 hours ago
Croatia has announced it will extend the reduced 5% VAT rate on certain energy products until March 31, 2027, to help curb inflation. The measure covers natural gas, district heating, and various wood fuels, and the extension is expected to forgo about €47 million in revenue. Without the extension, the rate would revert to 13% at the end of March 2026.
Taxence · about 20 hours ago
The Dutch Supreme Court (Hoge Raad) on 20 Feb 2026 reversed a lower court’s ruling and confirmed that a market‑maker can use its gross trading result to calculate the VAT deduction of mixed costs, following the analogy to foreign‑exchange transactions. The court also clarified that the fiscal group may use reasonable estimates to determine the EU/non‑EU customer ratio and can include TNMM fees and RPSM payments in the allocation key, while referring the case back for further investigation into the nature of RPSM payments.
