Macedonia delays VAT returns on COVID-19

29 Jan - An extension of the VAT return deadline for December and quarter 4 2021 to 29 Jan 2021.

29 Nov - cuts on hospitality VAT from 18% to 12%; VAT payments may be made seven days after returns filing.

Macedonia has become the latest state to ease the Value Added Tax compliance obligations in recognition of the business disruption caused by the Coronavirus epidemic.

The new deadlines are as follows

• February return now due 30 April (instead of 25 March)
• March return now due 30 April (instead of 25 April)
• April return now due 31 May (instead of 25 May)
• Q1 return now due 25 April (instead of 30 April)