Expense management module › Global expense management › North Macedonia
Last updated : 11.05.2026
Expense rules in North Macedonia.
North Macedonia applies VAT (DDV) at 18%. EU candidate since 2005, e-invoice mandatory B2G.
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1Expense rules & reclaimable VAT
DDV 18% standard, 10% lodging/restaurants, 5% medicines/books. MKD pegged to EUR.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 10% | Deductible | Tax invoice |
| Lodging | 10% | Deductible | Reduced lodging rate |
| Alcohol | 18% | Limited | Excluded from business meals |
| Fuel | 18% | Deductible | Detailed invoice |
| Transport | 18% | Deductible | Taxi/airfare |
| Client gifts | 18% | Non-deductible | Strict cap |
Receipt
Tax invoice
Company EDB required
Meal cap
<= MKD 1,500/pers
Above: justify
SourcesNorth Macedonia PRO
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesNorth Macedonia PRO
3Per diem and travel allowances
Official tax per diem: MKD 1,200/day domestic tax-free. Above: company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Skopje | MKD 600 | MKD 2 200 | MKD 4 500 |
| Bitola | MKD 500 | MKD 1 800 | MKD 3 200 |
| Ohrid | MKD 500 | MKD 1 800 | MKD 3 500 |
| Other cities | MKD 400 | MKD 1 500 | MKD 2 800 |
Conversion
1 EUR = 61.5 MKD
Stable
SourcesNorth Macedonia PRO
4Foreign VAT recovery
DDV recovery for resident companies via monthly return. Non-residents: reciprocity only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | DDV credit | Monthly (25th) | DDV return |
| Non-residents (reciprocal) | 13th directive | June 30 (year N+1) | Reciprocal countries |
| Other non-residents | None | – | Final cost |
Statute of limitations
5 years
Keep invoices
SourcesNorth Macedonia PRO
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