The value added tax (VAT) system in North Macedonia is consistent with the approach to indirect taxation adopted by most countries and the EU before the advent of e-commerce. Allowing foreign suppliers of goods and services to supply domestic consumers without charging VAT unfairly disadvantages domestic suppliers, who must charge VAT. Part 2 of this note summarizes the main features of the internationally agreed approach to the levying of VAT on...
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INFORMACIÓN
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2021/06/17
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Documento de trabajo
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160623
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1
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1
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2021/06/17
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Disclosed
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VAT and E-Commerce in North Macedonia