Tax debtor for VAT is:

1. A taxpayer who performs turnover of goods or services is required to calculate the VAT owed to report the debt tax by filing a tax return of VAT to the Public Revenue Office and pay the debt tax.
2. A person who imports goods into the Republic of Macedonia, appears as a tax debtor for VAT and pays VAT on imports in the same time with the customs duties.
3. A person who issues invoices for VAT, although for it is not authorized is a tax debtor for unauthorized stated VAT and is obliged to pay within five working days after the issuance of the invoice and submit a VAT return for the tax period in which it is issued the invoice.
4. The recipient of the goods or the user of the service, in case of turnover made by a taxpayer without headquarters, nor a branch office in the Republic of Macedonia
   If the turnover of goods or services performed by a taxpayer that in the Republic of Macedonia has no headquarters or branch office, tax debtor for VAT is the taxpayer resident in the country who is receiving the goods or service.
   The recipient of the goods or the services shall be liable, instead of the taxpayer resident abroad, to calculate report and pay the tax that was created for the turnover made to him by the foreign taxpayer.
   Taxpayers who are not registered for VAT purposes are required as recipients of fulfillment to perform calculation, reporting and payment of the tax.
   The Value Added Tax is reported and paid the tax authority to whom the recipient of the meeting is registered as a taxpayer.
   For taxpayers who are not registered and for the public-legal bodies is competent the tax authority in whose territory they have their headquarters.
5. Taxpayer-recipient of the turnover provided by another taxpayer registered for VAT when it is regarding the next taxable turnover:
   - building, including maintenance, reconstruction and removal of buildings or parts thereof, when receiver of the turnover is the developer and the provider of the turnover is a executant of the work, and when the recipient of the supply is the contractor, and the performer of the turnover is the subcontractor of the work, according to law regulating the construction;
   - turnover of materials used and materials used that cannot be reused in the same condition, waste, industrial and non-industrial waste materials, waste material that can be recycled, partially processed waste; and
   - transfer of movable and immovable property in the procedure of enforced collection in accordance with the Law on tax procedure and in the procedure of enforced execution in accordance with the Law on exectuon, when the creditor aquires the good.

Reverse Charge

• for construction services and turnover with used and waste material
  The mechanism for the transfer of the tax liability of the performer of the turnover to the recipient of the turnover applies to construction services and turnover with used and waste material specified in the Decision for determining the goods and services for which the tax debtor shall be the taxpayer to whom it is made the turnover by another taxpayer, and which are performed between taxpayers who are registered for VAT purposes.
  In case of applying of the mechanism for the transfer of tax liability the taxpayer-performer of the turnover has no obligation to calculate VAT and in the invoice issued to the recipient of the turnover will note "transfer tax liability."
  The taxpayer-receiver of the turnover is required to calculate the VAT on the received turnover and to report the calculated tax in VAT tax return (Form DDV-04).
• for turnover of goods in procedure of enforced collection and enforced execution
  The mechanism for transfer of the tax liability is applied in case when the crediot aquires the good in procedure of enforced collection and enforced execution.
  The subject responsible for applying the procedure of enforced collection and enforced execution should calculate the VAT for the turnover of the goods that are subject of a sale in the procedure of enforced collection and enforced execution in the Report for calculation of VAT in the procedure of enforced collection and enforced execution (Form DDV-PNPI/DS).
  The act which is the base for aquiring of the ownership of the goods and the Report for calculation of VAT in procedure of enforced collection and enforced execution (Form DDV-PNPI/DS) the responsible subject should deliver to the debtor and the creditor who aqcuires the good.