Invoicing Abroad — VAT and rules for service exports
Invoicing abroad means issuing invoices to clients/companies outside North Macedonia. For B2B services to EU/foreign clients, typically 0% VAT applies (reverse charge).
Definition
Details
Rules: 1) Place of supply for B2B services = where the recipient is (Art. 12 VAT Law). 2) Invoice without VAT noting 'Reverse charge – Article 44 VAT Directive' (for EU). 3) Must have evidence: contract, email, bank statement for payment receipt. 4) Reported in DDV-04 return in the services export field.
Example
A DOOEL in Skopje invoices software development to a German company: 5,000 EUR, 0% VAT, noting 'Reverse charge'. Revenue is taxable, VAT is not charged.