Skopje, 4th October 2012 (MIA) – Application of VAT preferential rate of 5% on permanent basis on import of computers, software and solar collectors is the amendment to the Law on Value Added Tax which Government of the Republic of Macedonia, upon proposal by the Ministry of Finance.

Amendments to the Law on Value Added Tax envisage VAT exemption on import of low-value parcels of up to EUR 22 from abroad.

Proposed amendments to the Law, as Ministry of Finance announced, stipulate application of VAT preferential rate of 5% on permanent basis on sale and import of computers, thermal solar systems and computer software. Goal of the application of preferential VAT rate on permanent basis is to increase the quality of information technology and education, to provide for greater use of solar energy as an alternative source, contributing to reduction of consumption of electricity and other sources of energy, as well as to environmental protection. Deadline for application of the preferential rate on these goods and services expires on 31st December 2012.

VAT exemption on low-value parcels will contribute to facilitating the import procedure, as well as promoting the e-trading in the country. Such exemption does not apply to tobacco and tobacco products, alcohol and alcoholic beverages, as well as perfumes and eaux de toilette.

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