These new categories include:
- livestock food;
- food additives for livestock food;
- certain baby products (including cots, strollers, carriers, car seats, bathtubs, pacifiers, feeding bottles and diapers); and
- school supplies (such as school backpacks, notebooks, pencils, pens, rulers, erasers and similar products).
A more detailed list of goods to which the reduced VAT rate has become applicable can be found in the Decision amending the Decision on Determining the Goods and Services subject to the preferential VAT rate. The reduced VAT rate of 5% is already applicable to a wide range of goods and services in FYR Macedonia including, among others, food products, medicine, publications, agricultural machines, the first sale of residential buildings and apartments as well as transportation and accommodation.
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