Ce guide fournit un aperçu de la TVA en Macédoine, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Macédoine.
La Macédoine du Nord dispose d'un système de TVA à deux taux : 18 % pour le taux normal et 5 % pour le taux réduit.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Macédoine peuvent la récupérer.
En règle générale, une entreprise aura le droit de demander le remboursement de la TVA en Macédoine du Nord si elle n'est pas enregistrée à la TVA dans ce pays (et ne dispose donc pas d'un numéro de TVA en Macédoine du Nord) et ne réalise pas de prestations imposables qui seraient soumises à la TVA en Macédoine du Nord. L'entreprise devra également être établie dans un pays qui offre un traitement réciproque aux entreprises macédoniennes du Nord en matière de remboursement de la TVA.
En règle générale, une entreprise ne peut demander le remboursement de la TVA en Macédoine du Nord que pour les frais d'entrée à des salons et expositions et d'autres frais professionnels généraux (tels que les honoraires professionnels).
Oui, les factures originales doivent être présentées dans le cadre d'une demande de remboursement de la TVA en Macédoine du Nord.
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