The tax exemption in the country with the right of deduction of input tax, includes:

• Delivering of goods abroad, if the recipient of the goods is based abroad;
• The trade of goods which are transported or dispatched to free zones, customs zones or customs warehouses. The turnover of goods which are transported or dispatched from the country in the free zones is not exempt from VAT, if the total amount of the consideration for the turnover of VAT, is less or equal to 60,000 denars;
• Services related to export, import or transit of goods;
• Services on movable material goods which were supplied or imported in the country for that purpose and afterwards exported;
• Services provided by intermediaries for activities exempt from VAT with the right of deduction;
• Trade of gold and other noble metals towards the central banks;
• Trade, modification, repair, maintenance, chartering and renting of aircrafts which are used primarily in international commercial air trafic, as well as the delivery, renting, repairment and maintenance of goods used for equipping of the aircrafts;
• Trade of goods and services that serves for settling the direct needs of the aircraft;
• International air transport of passengers in the air trafic;
• The supply of goods and services allocated for a project that is financed with funds received on the basis of a contract for donation concluded between the Republic of Macedonia and foreign donors, if the agreement stipulates that taxes will not be paid with the received funds. Among the projects financed in the framework of the Instrument for Pre-Accession Assistance (IPA) and implemented under decentralized management, tax exemption applies also to the portion of funds from the national co-financing provided from the Budget of the Republic of Macedonia from their own resources or from other sources of funding.