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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.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in North Macedonia

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

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Готовина15 дена30 денаРок

Payment Methods in North Macedonia

Bank TransferCredit CardCash

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer 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 freelancers in North Macedonia?

Common payment methods in North Macedonia include: Bank Transfer, Credit Card, Cash. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in North Macedonia?

Your invoice should include: EMBG/EDB, DDV number if registered, Client details, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What DDV rates apply?

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