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North Macedonia Tax ID Guide — EMBG, EDB and VAT (DDV) Numbers Explained

EMBG — Personal Identification Number​

The EMBG (Единствен матичен број на граѓанинот, Unique Citizen Identification Number) is the 13-digit personal number assigned to every citizen and registered resident of North Macedonia at birth or upon residence registration. It is issued by the Ministry of Interior and serves as the primary identity reference across government systems — health, social security, and civil records — but it is not a tax identifier and must not appear on tax invoices.

EMBG Format​

The 13-digit EMBG follows the pattern DDMMYYYRRSSSC:

PositionCharactersEncodes
1–2DDDay of birth
3–4MMMonth of birth
5–7YYYLast three digits of birth year
8–9RRTwo-digit region code (41 = Bitola area, 42 = Kumanovo area, 43 = Ohrid area, 44 = Prilep area, etc.)
10–12SSSGender and ordinal sequence (000–499 male, 500–999 female)
13CCheck digit (mod-11 algorithm)

Example: 0101990420001 — male born 1 January 1990 in the Ohrid region, sequence 000.

EDB — Tax Identification Number​

The EDB (Единствен даночен број, Unique Tax Number) is the 13-digit tax identification number issued by the Public Revenue Office (PRO/UJP) upon business or taxpayer registration. Every legal entity, self-employed individual, and registered foreign entity conducting taxable activity in North Macedonia receives an EDB. It is the mandatory identifier on all tax documents, including invoices, contracts subject to withholding tax, and DDV (VAT) returns.

EDB numbers follow a consistent prefix convention: legal entities begin with 40, while self-employed individuals begin with 41.

EDB Format​

CharactersEncodes
13 digits totalUnique sequential taxpayer reference
Prefix 40Legal entity (company, branch, association)
Prefix 41Self-employed / sole trader

Example: 4032013544513

VAT Number (DDV) Format​

VAT-registered entities have their EDB prefixed with MK to form the 15-character DDV identification number used in cross-border transactions:

MK + 13-digit EDB = MK4032013544513

This is the number that must be quoted on B2B invoices for VAT-exempt intra-community supplies, on EU VIES checks, and on any cross-border transaction where a counterpart requests a VAT identifier.

Registering for an EDB​

Domestic Businesses — One-Stop-Shop (4-hour registration)​

Domestic legal entities register through the Central Registry of the Republic of North Macedonia (www.crm.com.mk) via the One-Stop-Shop system. Under this streamlined process, business incorporation and EDB issuance are completed within approximately 4 hours, without a separate visit to the Public Revenue Office. The Central Registry forwards registration data to the PRO automatically.

Foreign legal entities, foreign individuals, religious officials, and government-registered projects that fall outside the One-Stop-Shop system must register directly at a PRO regional office. The required form is UJP-RDO, submitted at the office corresponding to the applicant's headquarters or place of residence in North Macedonia.

A registered branch (Подружница) requires a verifiable physical address in North Macedonia; a virtual office address is generally not accepted for branch registration purposes.

Official portal — UJP Tax Identification

Official database — Entity Search — Central Registry

DDV (VAT) Registration​

North Macedonia's VAT — called DDV (Данок на додадена вредност) — is charged at a standard rate of 18%. Businesses whose taxable turnover exceeds the registration threshold must register for DDV using the DDV-01 form at a PRO regional office. Once registered, the EDB is combined with the MK prefix to form the full VAT number.

Since 1 January 2024, non-resident providers of electronically supplied services and telecommunications services to North Macedonian consumers must register for DDV from their very first sale, with no registration threshold. Registration requires appointing a local fiscal representative who must be a VAT-registered North Macedonian taxpayer with at least 12 months of active registration and no outstanding tax debt. The representative assumes joint liability for DDV returns, payment, and record-keeping.

e-Faktura Mandate (2026)​

North Macedonia is implementing a nationwide e-Faktura clearance system. The pilot phase launched on 1 January 2026, limited to users registered in the e-UJP system. Full mandatory compliance for all VAT-registered taxpayers issuing non-cash B2B and B2G invoices takes effect from 1 October 2026.

Under the clearance model, every invoice must be submitted in XML/UBL format with a digital signature to the PRO's central platform for real-time validation before it acquires legal status. The EDB of both seller and buyer is a mandatory structured field in every e-Faktura XML. An invoice submitted without a valid EDB for either party is automatically rejected and is legally treated as if it was never issued — creating late-payment disputes and potential supplier penalties. Businesses currently issuing PDF or paper invoices must update their systems before the mandate takes effect.

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Frequently Asked Questions​

What is the difference between EMBG and EDB, and which number goes on a tax invoice?​

EMBG (Единствен матичен број на граѓанинот) is the 13-digit civil identification number assigned at birth or upon residence registration — it identifies a person, not a taxpayer. EDB (Единствен даночен број) is the tax identification number issued by the Public Revenue Office (PRO/UJP) upon business or tax registration, and it is the number that must appear on every tax invoice. For VAT-registered entities, the EDB is prefixed with "MK" to form the 15-character DDV identification number (e.g., MK4032013544513). Using an EMBG in place of an EDB on a B2B invoice will cause the invoice to fail DDV compliance checks. [1] [2]

Do foreign digital service providers need to register for VAT in North Macedonia before their first sale?​

Yes. Since 1 January 2024, non-resident providers of electronically supplied services and telecommunications services to North Macedonian consumers must register for DDV at 18% from their very first sale — there is no registration threshold. Registration requires appointing a local fiscal representative, who must be a VAT-registered North Macedonian taxpayer with at least 12 months of active VAT registration and no outstanding tax debt. The representative assumes joint responsibility for record-keeping, DDV return filing, and payment. Foreign providers who delay registration face retroactive DDV liability on all sales made since 1 January 2024. [1] [2]

Why is 10% withheld from my invoice payment by a North Macedonian client, and how do I reclaim the lower treaty rate?​

North Macedonia applies a flat 10% withholding tax on cross-border payments of dividends, interest, royalties, and certain service fees — including management, consulting, financial, and R&D services — paid to non-resident entities. If a double-taxation treaty (DTT) between your country and North Macedonia provides a lower rate, you must obtain advance approval from the PRO before the payment is made; applying the treaty rate retrospectively is not permitted. Without prior PRO approval, the payer is legally required to withhold the full 10%, and reclaiming the overpaid amount requires a formal refund application to the PRO, which can take several months. [1] [2]

How does the mandatory e-Faktura clearance system affect EDB requirements from October 2026?​

North Macedonia's e-Faktura clearance mandate, piloted from 1 January 2026 and fully mandatory for all VAT-registered businesses from 1 October 2026, requires every B2B and B2G invoice to be submitted to a central PRO platform for real-time validation before it acquires legal status. The EDB of both seller and buyer is a mandatory structured field in every e-Faktura XML; an invoice submitted without a valid EDB for either party is automatically rejected by the platform and is legally treated as if it was never issued — triggering late-payment disputes and potential penalties for the supplier. Businesses that currently issue PDF or paper invoices without capturing the buyer's EDB must update their systems before the mandate takes effect. [1] [2]

Can a foreign company register for an EDB and open a branch in North Macedonia without a physical office?​

Foreign legal entities must register directly at a Public Revenue Office regional office using the UJP-RDO form and obtain an EDB before conducting any taxable activity. Unlike domestic companies processed through the One-Stop-Shop Central Registry in approximately four hours, foreign entities cannot use that route and must attend a PRO regional office in person (or via an authorised representative). A registered branch (Подружница) requires a physical address in North Macedonia; a virtual office address is generally not accepted for branch registration purposes. Without an EDB, the foreign entity cannot issue compliant invoices, sign contracts subject to withholding tax, or operate a fiscal cash register. [1] [2]

  • Serbia TIN number guide — comparable JMBG personal number and PIB business TIN structure from the former Yugoslav system; useful for cross-border B2B transactions with Serbian counterparts
  • Montenegro TIN number guide — similar JMBG-derived personal identifier and JMB business TIN; relevant for regional supply chains
  • Bulgaria Tax ID Guide — EGN personal number and EIK business identifier for North Macedonia's EU-member neighbour; important for understanding cross-border DDV obligations with Bulgaria
  • EU VAT number verification via VIES — North Macedonia is not an EU member, so MK-prefixed VAT numbers do not appear in VIES; this guide explains what that means for EU businesses verifying a North Macedonian counterpart
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