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.
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Kathimerini · about 1 month ago
North Macedonia has lowered the VAT on gasoline and diesel from 18% to 10% effective 23 March 2026 for a two‑week period to curb fuel price rises linked to the Middle East conflict. The change is expected to keep gasoline prices stable while diesel will rise modestly by 3–3.5 dinars (€0.04–€0.05) per litre.
VatCalc · about 1 month ago
North Macedonia has temporarily reduced fuel VAT from 18% to 10% to curb price rises triggered by the Middle East conflict. The measure, announced by Prime Minister Hristijan Mickoski, takes effect from midnight on 23 March 2026 and is set to last two weeks. Petrol prices are expected to stay flat while diesel may rise slightly by €0.04‑€0.05 per litre.
Telegrafi · about 1 month ago
The North Macedonian government announced a reduction of the VAT rate on fuel from 18% to 10% to curb rising fuel prices. Gasoline prices remain unchanged, while diesel will rise by only 3–3.5 denars per litre. The change was approved in an extraordinary meeting on 22 March 2026.
Pagero · 3 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.
Commercialista Telematico · about 12 hours ago
The 2026 Italian Budget Law amended the VAT base for permutative operations, aligning with EU Directive 2006/112/CE. The new rule requires the taxable base to be the normal value of goods and services, defined as the price a transferee would pay in free competition to an independent third party. This change applies to all permutative operations under Italian VAT law.
VatCalc · about 16 hours ago
The article reviews progress on the EU's ViDA VAT reform pillars, noting technical discussions from the 42nd VAT Expert Group and Future of VAT Group meetings. It highlights key dates such as the 13 February 2026 approval of EN16931, the 1 January 2027 effective date for Phase 1 Single VAT Registration changes, and the €10,000 threshold debate. While the Digital Reporting Requirements pillar is slated for July 2030 and the Platform Economy pillar for July 2028–January 2030, implementation details remain unsettled.
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.
This summary was published on VATfaqs.com on 18 January 2026. It relates to VAT developments in North Macedonia. The original source is VatAbout.
