VAT Calculator

The standard VAT rate in North Macedonia is 18%. It applies to most goods and services. The reduced 5% rate applies to basic food, medicine, books and other items listed in Art. 30 of the VAT Law. The 10% rate applies to hospitality services.

If your total turnover in the previous 12 months exceeds 2,000,000 MKD (approximately €32,500), you are required to register as a VAT payer with the Public Revenue Office (UJP). You can also register voluntarily if your turnover is lower.

To extract VAT from a gross amount at 18%, divide the gross by 1.18, then subtract the net from gross. Example: 11,800 ÷ 1.18 = 10,000 net, VAT = 1,800 MKD.

No. Software services and IT consulting are subject to the standard 18% VAT rate. The 5% rate only applies to products and services explicitly listed in the VAT Law (food, medicine, books, etc.).

The VAT return (Form DDV-04) must be filed by the 25th of the month following the tax period. For monthly filers — every month. For quarterly — every 3 months. Filed electronically via UJP's e-Tax portal.