North Macedonia Amends VAT Law Including New Tax Representative Requirements for Foreign Suppliers

North Macedonia's Public Revenue Office has issued a release announcing the publication of the Law on Amendments and Supplements to the Value Added Tax Law in the Official Gazette on 25 September 2023. The main changes include:

• New provisions regarding the definition of the place of supply of taxable services in relation to telecommunications services and services performed by electronic means, including the creation of web pages, web hosting, maintenance of programs and equipment at a dist…