On 18 November 2025, the amendments to the Value Added Tax Act were adopted in North Macedonia, narrowing down the VAT exemption for import of small value parcels.
Prior to the amendments, the VAT exemption covered the import of small parcels with a value not exceeding EUR 22 in denar equivalent, received from any person abroad by a resident of North Macedonia (with the exception of tobacco, tobacco products, alcohol, alcoholic beverages, perfumes and eau de toillete).
VAT exemption on imports of small parcels (excluding non-eligible goods mentioned above) is now available only if the following conditions are met cumulatively:
(i) goods are sent from abroad by a natural person and are intended for a natural person with residence or approved stay in North Macedonia;
(ii) the total value of the consignment does not exceed 22 euros in its denar equivalent;
(iii) the goods are sent free of charge; and
(iv) the import is of a non-commercial nature.
If the total value of a consignment consisting of multiple goods exceeds 22 euros, the exemption applies only to those goods which, if imported individually, would be eligible for the exemption.
This means that VAT exemption no longer applies to any e-commerce purchase of physical goods.
According to the official explanatory notes accompanying the bill when it reached the North Macedonian National Assembly, the aim of this amendment is to tackle the practice where goods imported subject to the VAT exemption were resold on the domestic market, and thus to protect domestic businesses.
