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 · 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.
VatCalc · about 4 hours ago
EU member states are pushing for a €2 customs handling fee on low‑value parcels (below €150) to take effect on 1 July 2026, ahead of the planned 1 November 2026 date. An interim €3 customs levy will also apply from 1 July 2026 until March 2028, while the €150 duty threshold is slated for removal under the 2028 customs reform. The fee could be reduced to €0.50 for importers registered with the Trust and Check Trader scheme.
VATabout · about 23 hours ago
Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.
Bloomberg Tax · 2 days ago
The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.
VatCalc · 2 days ago
The European Court of Justice issued three rulings on 12 March 2026 that clarified VAT deduction rights across the EU. The decisions confirmed that Spain can maintain its entertainment expense restrictions under Article 176, that late invoices do not preclude deductions if claimed within the limitation period, and that technical failures in electronic refund transmission cannot cancel refund claims. These rulings reinforce that VAT rights cannot be undermined by excessive formalism or administrative shortcomings.
International Tax Review · 3 days ago
The Court of Justice of the European Union, in Case C‑515/24, confirmed that Spain’s limitation on input VAT deduction for entertainment expenses is compatible with EU law. The ruling clarifies that the exclusion was maintained under Article 176 of the VAT Directive because it existed at the time of Spain’s accession to the EU, thereby strengthening the Spanish legislature’s position while leaving room for future disputes over expense classification.
