Deze gids biedt een overzicht van de btw in Macedonië, inclusief de geldende tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Macedonië.
Noord-Macedonië heeft een tweeledig btw-stelsel: 18% standaardtarief en 5% verlaagd tarief.
Buitenlandse bedrijven die btw betalen over in aanmerking komende uitgaven in Macedonië, kunnen deze mogelijk terugvorderen.
Over het algemeen heeft een bedrijf recht op teruggaaf van de btw in Noord-Macedonië als het niet btw-geregistreerd is in Noord-Macedonië (en dus geen btw-nummer heeft in Noord-Macedonië) en geen belastbare leveringen verricht die onderworpen zijn aan btw in Noord-Macedonië. Het bedrijf moet ook gevestigd zijn in een land dat Noord-Macedonische bedrijven een wederkerige behandeling biedt met betrekking tot btw-teruggaaf.
Over het algemeen kan een bedrijf in Noord-Macedonië alleen btw terugvragen voor toegang tot beurzen en tentoonstellingen en andere algemene zakelijke uitgaven (zoals honoraria van professionals).
Ja, originele facturen moeten worden ingediend als onderdeel van een teruggaafverzoek van btw in Noord-Macedonië.
Bekijk informatie over indirecte belastingen in deze landen:
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
