Questa guida offre una panoramica dell'IVA in Macedonia, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Macedonia.
La Macedonia del Nord ha un sistema IVA a due livelli: 18% standard e 5% ridotta.
Le imprese straniere che sostengono spese soggette a IVA in Macedonia possono richiederne il rimborso.
In generale, un'azienda ha diritto a richiedere il rimborso dell'IVA in Macedonia del Nord se non è registrata ai fini IVA in Macedonia del Nord (e quindi non ha un numero di partita IVA in Macedonia del Nord) e non effettua forniture imponibili soggette all'IVA in Macedonia del Nord. L'azienda dovrebbe inoltre avere sede in un paese che offre un trattamento reciproco alle aziende della Macedonia del Nord in relazione ai rimborsi IVA.
In generale, un'azienda può richiedere il rimborso dell'IVA in Macedonia del Nord solo per l'ammissione a fiere ed esposizioni e altre spese aziendali generali (come gli onorari professionali).
Sì, le fatture originali devono essere presentate come parte di una richiesta di rimborso dell'IVA nella Macedonia del Nord.
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