North Macedonia Tax Agency Announces Publication of Rulebook on Implementation of VAT Provisions

The Macedonian Public Revenue Office Jan. 26 announced the publication of Regulation 23-416/1, on a rulebook for the implementation of VAT-related provisions. The rulebook includes provisions on: 1) determining the place of sale of services, including specific rules for vehicle rental services and telecommunication services; 2) claiming tax exemptions, including through proof of completed exports; 3) deducting previous tax from invoices if a taxpayer has noted tax on the invoice and has paid the tax; 4) payment of VAT on imports; 5) procedures for refunds of previous tax, for various taxpayers; and 6) recordkeeping and invoicing requirements. [North Macedonia, Public ...