North Macedonia extends the 10% VAT rate on motor fuel to 12 October 2026
- Jurisdiction
- North Macedonia
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 28 September 2026
- Effective
- 29 September 2026
- Authority
- Public Revenue Office (UJP), North Macedonia
- Systems
- POS, Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Fuel importers, wholesalers and retailers in North Macedonia selling motor fuel.
Keep 10% VAT on the listed diesel/gas-oil motor-fuel tariff codes through 12 Oct 2026, then revert to 18% unless extended again.
POSTax engineInvoicing
North Macedonia's Government decided on 28 September 2026 (Official Gazette no. 228/2026; decision no. 57-7705/4) to amend its decision on the goods and period for the preferential VAT rate (Official Gazette no. 214/26). It extends the 10% VAT rate (instead of 18%) on certain energy products until 12 October 2026 (previously 28 September 2026), applying from 29 September 2026. The amended Article 2 limits the 10% rate to motor fuel within customs tariff codes ex 2710 19 42, ex 2710 19 44, ex 2710 19 46, ex 2710 19 47 and ex 2710 19 48 (by sulphur and bio-carbon content), and ex 2710 20 11, ex 2710 20 16 and ex 2710 20 19 (gas oils). In each case it applies only where marked 'само за погонско гориво' (motor fuel only).
What changed in detail
North Macedonia’s Government decided on 28 September 2026, in Official Gazette no. 228/2026 (decision no. 57-7705/4), to amend its decision on the goods and period for the preferential VAT rate (Official Gazette no. 214/26).
The 10% VAT rate, instead of 18%, on certain energy products is extended until 12 October 2026, previously 28 September 2026. The extension applies from 29 September 2026.
The amended Article 2 limits the 10% rate to motor fuel in customs tariff codes ex 2710 19 42, ex 2710 19 44, ex 2710 19 46, ex 2710 19 47 and ex 2710 19 48 (gas-oil grades by sulphur content), and ex 2710 20 11, ex 2710 20 16 and ex 2710 20 19 (gas oils containing biodiesel). In each case it applies only where the product is marked ‘само за погонско гориво’ (motor fuel only).
What it means
The rate has been extended in short steps, so the end date is the thing to watch: 12 October 2026 is the date in this decision, and a further decision would be needed to go beyond it. Sellers should keep the rate configurable and check each fuel against the listed tariff codes and the motor-fuel-only marking.
Proof
Член 2 Во членот 3 зборовите „28 септември 2026 година“ се заменуваат со зборовите „12 октомври 2026 година“.Article 2. In Article 3 the words "28 September 2026" are replaced with the words "12 October 2026".
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