{"id":387,"date":"2024-02-26T16:45:16","date_gmt":"2024-02-26T16:45:16","guid":{"rendered":"https:\/\/companyformationmacedonia.com\/?p=387"},"modified":"2024-02-26T16:47:50","modified_gmt":"2024-02-26T16:47:50","slug":"fiscal-representative-in-macedonia","status":"publish","type":"post","link":"https:\/\/companyformationmacedonia.com\/fiscal-representative-in-macedonia\/","title":{"rendered":"Fiscal Representative in Macedonia\u00a0"},"content":{"rendered":"\n<p>A <strong>fiscal representative in Macedonia<\/strong> plays a crucial role in assisting foreign businesses with their mandatory VAT registration when these companies do not have a<strong><a href=\"https:\/\/companyformationmacedonia.com\/establish-a-branch-in-macedonia\/\" target=\"_blank\" rel=\"noreferrer noopener\"> branch<\/a><\/strong> in the country or a registered seat.<\/p>\n\n\n\n<p>Certain requirements are in place in terms of who can take up the role of fiscal representative, as well as certain rules on their appointment. Working with our team of experts in <strong><a href=\"https:\/\/companyformationmacedonia.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">company formation in Macedonia<\/a> <\/strong>is useful for investors in the country, as well as companies that intend to do business in Macedonia and need to register for VAT purposes.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002e5b;color:#002e5b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002e5b;color:#002e5b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyformationmacedonia.com\/fiscal-representative-in-macedonia\/#general-requirements-applicable-to-the-fiscal-representative-in-macedonia\" title=\"General requirements applicable to the fiscal representative in Macedonia\">General requirements applicable to the fiscal representative in Macedonia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyformationmacedonia.com\/fiscal-representative-in-macedonia\/#vat-and-other-taxes-in-macedonia\" title=\"VAT and other taxes in Macedonia\">VAT and other taxes in Macedonia<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"general-requirements-applicable-to-the-fiscal-representative-in-macedonia\"><\/span><strong>General requirements applicable to the fiscal representative in Macedonia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The authorities have set forth clarifications concerning the appointment of a fiscal representative. Our team lists some of the most important ones below:<\/p>\n\n\n\n<ul>\n<li>Foreign VAT-paying companies without a registered set or a branch in <a href=\"https:\/\/www.consilium.europa.eu\/en\/policies\/enlargement\/republic-north-macedonia\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>North Macedonia<\/strong><\/a> that engage in B2C services need to appoint a fiscal representative;<\/li>\n\n\n\n<li>The agreement to appoint the representative is certified by a Notary Public in Macedonia;<\/li>\n\n\n\n<li>The appointed representative must be a legal entity registered for VAT purposes in the country for at least 12 months at the time of its appointment;<\/li>\n\n\n\n<li>The appointed representative must have all its tax liabilities in order.<\/li>\n<\/ul>\n\n\n\n<p>While the <strong>appointment of a fiscal representative<\/strong> is part of the VAT rules in the country, such a representative can provide a wide range of solutions for companies, both foreign ones doing business in Macedonia and Macedonian companies that are registered for VAT (or are not necessarily subject to this tax according to their activities or turnover).<\/p>\n\n\n\n<p>A <strong>fiscal representative in Macedonia<\/strong> can assist businesses with the following, in addition to the needed <strong><a href=\"https:\/\/companyformationmacedonia.com\/vat-registration-in-macedonia\/\" target=\"_blank\" rel=\"noreferrer noopener\">VAT registration<\/a><\/strong>:<\/p>\n\n\n\n<ul>\n<li>The representative acts as a local correspondent with the tax authorities;<\/li>\n\n\n\n<li>It helps the company navigate the tax laws and regulations in North Macedonia;<\/li>\n\n\n\n<li>Assists business owners in meeting their tax obligations, and by doing so, minimizes the risk of potential penalties;<\/li>\n\n\n\n<li>Upon request, the fiscal representative can also provide insight and recommendations, as well as advice on tax planning.<\/li>\n<\/ul>\n\n\n\n<p>Overall, working with a <strong>fiscal representative in Macedonia<\/strong> is valuable for businesses and can contribute to the smooth operations of the company, as well as its success. <strong><a href=\"https:\/\/companyformationmacedonia.com\/about-us-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">Our agents<\/a><\/strong> who can help you <strong>set up a company in Macedonia<\/strong> are also able to provide services as fiscal representatives. You can reach out to us for more information.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-and-other-taxes-in-macedonia\"><\/span><strong>VAT and other taxes in Macedonia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As understood from the requirements described herein for VAT registration, companies need to observe several important and mandatory rules for taxation. Not only do foreign companies need to register for VAT with the help of a <strong>fiscal representative in Macedonia<\/strong> when they engage in activities that are subject to this tax, but they need to be mindful of other tax law aspects.<\/p>\n\n\n\n<p>If you want to <strong>open a company in Macedonia<\/strong> or engage in commercial activities in the country via a company registered in another jurisdiction, you can find a list of the most important corporate taxes below:<\/p>\n\n\n\n<ul>\n<li>10% corporate income tax;<\/li>\n\n\n\n<li>0% withholding tax on dividends for payments made to a resident company;<\/li>\n\n\n\n<li>10% withholding tax on dividend payments made to a non-resident company (can be reduced under a tax treaty); our agents specializing in <strong>company incorporation in Macedonia<\/strong> can give you more details;<\/li>\n\n\n\n<li>18% standard value-added tax; 0%, 5%, and 10% reduced VAT rates for certain types of goods and services.<\/li>\n<\/ul>\n\n\n\n<p><strong><a href=\"https:\/\/companyformationmacedonia.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Contact us<\/a><\/strong> if you want to know more about VAT and tax obligations, as well as how our <strong>fiscal representative in Macedonia<\/strong> can assist you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A fiscal representative in Macedonia plays a crucial role in assisting foreign businesses with their mandatory VAT registration when these companies do not have a branch in the country or a registered seat. Certain requirements are in place in terms of who can take up the role of fiscal representative, as well as certain rules [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":388,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[36,231,233,11],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Representative in Macedonia\u00a0- Solutions for Companies<\/title>\n<meta name=\"description\" content=\"The role of the fiscal representative in Macedonia is crucial for VAT registration in some cases. 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