Questions and answers
Enter name, head office, unique tax number or identification number of company
Value Added Tax
1. Is VAT correction performed in case of termination (annulment) of a contract and returning of the goods?
2. Is branch office of foreign taxpayer obliged to register for VAT purposes?
3. Macedonian taxpayer buys software (program necessary for their work) from a foreign company. The software is received through internet, which means that the software physically (on a medium - CD/DVD) did not cross the border. Does VAT should be paid?
4. Taxpayer provides services in the area of advertising and marketing for foreign taxpayers. Is this taxpayer obliged to calculate the VAT in the invoices?
5. Is a taxpayer, registered for VAT purposes, entitled on deduction of input tax for purchased car which will be used for purposes of the economic activity?
6. Is it possible a taxpayer to be registered for the purposes of VAT with pro forma invoice for which payment he will submit a proof?
© Public Revenue Office, Rupublic of Macedonia