VAT refund for non-residents.

The article reports on the possibility of value-added tax (VAT) refund for non-residents provided by the FYR Macedonian VAT Law. It says that entities without a permanent establishment in FYR Macedonia can recover VAT paid for purchases of services and goods on the territory of FYR Macedonia. According to the author, the lowest VAT amount that can be refunded is 680 U.S. dollars. The additional conditions that must be met before the VAT refund can be done are also discussed.