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North Macedonia Tax Information

18% DDV

DDV (VAT) is 18% standard, 5% reduced. Registration above MKD 2 million. Source: Public Revenue Office Macedonia.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in North Macedonia

EMBG/EDB
DDV number if registered
Client details
Invoice number
DDV breakdown
Total in MKD

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

Готовина15 дена30 денаРок

Payment Methods in North Macedonia

Bank TransferCredit CardCash

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in North Macedonia?

North Macedonia has 18% DDV. DDV (VAT) is 18% standard, 5% reduced. Registration above MKD 2 million. Source: Public Revenue Office Macedonia.

What payment methods are common for contractors in North Macedonia?

Common payment methods in North Macedonia include: Bank Transfer, Credit Card, Cash. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in North Macedonia?

Your invoice should include: EMBG/EDB, DDV number if registered, Client details, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What DDV rates apply?

North Macedonia has 18% standard VAT and 5% reduced rate for specific items. Zero-rated exports.