North Macedonia to Tax Temu and AliExpress Shipments

North Macedonian MPs are set to debate amendments to the VAT Law that would abolish the current exemption on low-value imports, effectively introducing value added tax on all shipments from foreign e-commerce platforms such as Temu and AliExpress

The proposed change removes the VAT exemption for parcels worth up to €22, meaning all goods ordered from abroad by individuals will now be subject to taxation. The only remaining exemption will apply to small, non-commercial shipments sent as personal gifts between private individuals, also valued under €22, but not including alcohol, perfumes, or tobacco products.

Under the current system, small parcels sent from companies abroad to individuals in North Macedonia have been exempt from both customs duties and VAT if their total value did not exceed €22. The Finance and Budget Committee will discuss the proposal today, which could significantly impact thousands of online shoppers relying on low-cost international platforms.

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