Taxpayers - nonresidents in the country

Taxpayers who are not based or don’t have a branch office in the RM and who do not perform any turnover or do not due tax on the turnover, on request and in a special procedure, the input VAT that was paid according the invoices for operations carried out by domestic taxpayers, will be paid off, if the legal requirements for returning of the tax are met.

This exemption is applied under condition that the taxpayer is registered VAT taxpayer in his country and there is reciprocity between the Republic of Macedonia and the country in which the taxpayer is resident.

Non-profit organizations

Non-profit organizations have a right to request returning of the calculated VAT on shipments towards them by the taxpayers in the country and for the import realized towards them if:

• The turnover of goods towards them or the import were not exempt from taxation;
• VAT for the conducted turnover on goods is separately stated in the invoice and paid with the paying of the purchase price;
• The tax due on imports is paid;
• The goods are transferred abroad and used for humanitarian, charity or educational purposes.

Foreign diplomatic or consular missions and their members

On request of the foreign diplomatic or consular mission in a special procedure the paid VAT will be refunded for the supplied goods or used services from registered taxpayers for VAT for official purposes of the mission.
The refunding will be refused if the invoice amount does not exceed 5.000 denars, including VAT. The procedure for refunding is applied only in case of special agreements between the Republic of Macedonia and the foreign country, in accordance with the terms of reciprocity.

VAT refund is granted to the head of the diplomatic mission, members of the diplomatic staff of the foreign diplomatic mission, consular officials, as well as their spouses, if these persons acquired goods or have used services for personal needs or for the needs of the family members, which are assembling their households. Refund is limited to the total amount of 50.000 denars in one calendar year.

At supply of motor vehicle tax refund is granted once every three years, except in cases of indispensably supply of a new vehicle to replace the old one, after stealing or serious damage.

International organizations and their members

Foreign international organizations and NGO's, can reguest VAT refund which is calculated in the turnover towards them by the taxpayers in the country, and which are used for conducting of their activity in the country.
Right for requesting of VAT refund have the members of such organizations as well.

The refund is provided on the basis of the provisions in the international agreement that they are signing with the RM, in which for international organizations and their members are provided exemptions from indirect taxes.

Tax exemption can be granted in the same procedure as for the foreign diplomatic or consular missions and diplomatic personnel.