North Macedonia's Public Revenue Office recently issued a notice on the new requirements for foreign persons selling goods and services in North Macedonia to appoint a tax representative for VAT purposes. As previously reported, the new requirements were introduced as part of the Law on Amendments and Supplements to the Value Added Tax Law, which was published in the Official Gazette on 25 September 2023. The notice explains who may be appointed as a tax representative, which includes any natural or legal person that has been registered for VAT for at least 12 months and meets certain other requirements. The...