Publications Download PDF Document WITHHOLDING TAX ON INCOME PAID TOFOREIGN LEGAL ENTITIES (2022)This brochure is intended to guide you on the method and procedure for withholding tax on income paid in the Republic of North Macedonia or abroad to foreign legal entities, which is not earned within the business operations of a permanent establishment of a foreign entity on the territory of the Republic of North Macedonia Download PDF Document NON-PROFIT ORGANIZATIONS – TAX TREATMENT ACCORDING TO THE CORPORATE INCOME TAX LAW (2022) This brochure is designed to assist and guide you on the proper application of the provisions of the Corporate Income Tax Law, aiming at the correct reporting and payment of tax on total income for non-profit organizations that generate income from business activities, as well as the method and procedure for withholding tax on income paid to foreign legal entities. Download PDF Document SIMPLIFIED TAX REGIME FOR SMALL AND MICRO BUSINESSES (2022) This brochure is intended to guide you on the basic rules and conditions for registration for the purposes of the annual tax on total income if you are a small-scale commercial company. The simplified tax regime allows for the reduction of tax procedures for small businesses and provides an easy way to report and determine the tax. Download PDF Document VAT EXEMPTION UPON THE REALIZATION OF PROJECTS FINANCED BY FOREIGN DONORS AND IPA FUNDS (2022)Through this brochure, you can learn about the general rules and information regarding the method and procedure for exempting the supply of goods and services to projects financed by foreign donors and IPA funds. Download PDF Document RELATED PARTY FOR VAT PURPOSES A related party for VAT purposes refers to a group of legally independent entities, registered for VAT purposes, that are closely connected through ownership, organizational, or management ties. This brochure is intended to provide general information on the registration, reporting of changes, and deregistration of a related party for Value Added Tax purposes. Download PDF Document APPLICATION OF TAX LIABILITY TRANSFER MECHANISMS (REVERSE CHARGE MECHANISM) – 2023Through this brochure, you can learn about the general rules and information regarding the application of the reverse charge mechanism for Value Added Tax. Download PDF Document REGISTRATION, REPORTING, AND PAYMENT OF VALUE ADDED TAX (2022) Value Added Tax is a general consumption tax calculated and paid at all stages of production and trade, as well as across the entire service sector. This brochure provides information on the general rules regarding registration for VAT purposes, reporting, determination, and payment of VAT, as well as the specifics of completing the VAT return (form “VAT-04”). Download PDF Document TAXATION OF INCOMEFROM LEASE AND SUBLEASE (2025) This brochure is intended to guide you through the basic rules for reporting income that, as an individual, you earn from leasing or subleasing land, residential or commercial premises, garages, recreational and leisure spaces, equipment, vehicles, and other types of property. Download PDF Document TAXATION OF CAPITAL GAINS FROM REAL ESTATE SALES (2025) This brochure is intended to inform you about the basic rules for reporting, determining, and paying income tax that, as an individual, you earn from the sale of real estate, when a capital gain has been realized. Download PDF Document TAXATION OF INCOME FROM THE SALEOF OWN AGRICULTURAL PRODUCTS (2025) This brochure is intended to inform you about the basic rules for reporting, determining, and paying income tax that, as an individual, you earn from the sale of your own agricultural products. Income earned from the sale of own agricultural products is subject to personal income tax. Download PDF Document TAXATION OF INCOME EARNED FROMSELF-EMPLOYED ACTIVITY IN 2024 (2025) This brochure is intended to guide you through the basic rules and procedures for registration, determination, and payment of personal income tax, as well as the preparation of the Annual Statement for income earned from self-employment. Through this brochure, you will learn: how and where to register if you earn income from self-employment; what your rights and obligations are; when and how you are required to calculate, report, and pay the applicable taxes; and how the Public Revenue Office will determine your final annual personal income tax liability. Download PDF Document CONFIRMATION OF ANNUAL TAX RETURNFOR INCOME EARNED IN 2024(2025) This brochure is intended to guide you on how to register in the e-Personal Tax system at e-pdd.ujp.gov.mk for the confirmation or correction of the completed annual tax return prepared by the Public Revenue Office for the income you, as a citizen (individual resident of the Republic of North Macedonia), earned during 2024. Download PDF Document CALCULATION AND PAYMENT OF E-PERSONAL INCOME TAX (2018) With the Law on Amendments and Supplements to the Personal Income Tax Law (“Official Gazette of the RM”, No. 190/2017), from January 1, 2018, a new procedure for calculating and paying personal income tax (PIT) obligations was introduced. The calculation of PIT is carried out by submitting an Electronic Income and Tax Calculation (e-PIT) to the Public Revenue Office through the new e-Personal Tax system at e-pdd.ujp.gov.mk. Download PDF Document GIVING AND RECEIVING DONATIONS AND SPONSORSHIPS (2021) Whenever a public interest is served, and this is enabled or supported through donations and sponsorships, tax incentives are desirable. This brochure is intended to help you correctly approach the application of the Law on Donations and Sponsorships in public activities, including what may be subject to donation/sponsorship and the applicable tax incentives. Download PDF Document 70 YEARS OF THE TAX SYSTEM AND 20 YEARS OF TAX OFFICERS’ DAY IN THE REPUBLIC OF NORTH MACEDONIA On the occasion of celebrating Tax Officers’ Day on November 29, 2017, as well as the jubilee marking 70 years of the Tax System and 20 years of Tax Officers’ Day in the Republic of North Macedonia, the Public Revenue Office issued a publication providing a brief overview of the establishment, seven decades of changes and reforms in the Macedonian tax system, and the first initiatives for celebrating Tax Officers’ Day. The aim is to highlight the special role of tax officers in ensuring the country’s financial stability. Our mission is to provide high-quality services to taxpayers, simplified tax procedures for timely and accurate fulfillment of obligations, and fair and efficient collection of taxes and other public duties. The steps and innovations we introduce and are committed to serve a single purpose – fulfilling our mission, vision, and values. Download PDF Document DEFERRED PAYMENT OF TAX DEBT This brochure is intended to guide you on the conditions, procedure, and method for paying tax debt using the option of deferred payment in monthly installments or a one-time postponement of the tax debt payment. Download PDF Document REVENUES, CHALLENGES, PARTNERS (2019) Today, this institution can proudly state that it is a modern and transparent tax administration with a client-oriented approach to taxpayers, which involves building a partnership with each taxpayer and providing high-quality services. Download PDF Document ORGANIZATION OF GAMES OF CHANCE AND ENTERTAINMENT GAMES (2022) This brochure is intended to provide you with information about the types, conditions, organization, and procedures for organizing games of chance and entertainment games in the Republic of North Macedonia, as well as the payment and taxation of winnings from games of chance. Download PDF Document MONTHLY CALCULATION FOR INTEGRATED COLLECTION The Public Revenue Office collects monthly data on calculated salaries, contributions, and personal income tax, monitors them, and maintains records individually for each taxpayer. The concept of gross salary and the integrated collection system for social contributions and personal income tax require further explanation and clarification of several issues, and therefore, this brochure is expected to assist you. Download PDF Document HOW TO PROTECT OURSELVES AND ACT AGAINST THE GREY ECONOMY? This brochure has been prepared in accordance with the Strategy of the Public Revenue Office for reducing the grey economy in the Republic of North Macedonia. Through this publication, we aim to inform readers that this phenomenon, which occurs worldwide, undermines and weakens our tax and economic system. Moreover, all citizens, entrepreneurs, and institutions are stakeholders who can only jointly act to reduce the grey economy in North Macedonia. Download PDF Document FISCALIZATION AND REGISTRATION OF CASH PAYMENTS (2018) This brochure is intended to guide you on how to implement fiscal cash registers and will also assist you in resolving practical issues related to fiscalization and the issuance of fiscal receipts. Download PDF Document CORPORATE INCOME TAXATION (2024) A brief guide on the reporting and determination of corporate income tax, the simplified tax regime for small and micro businesses, withholding tax on income paid to foreign legal entities, and the avoidance of double taxation or double exemptions. Download PDF Document VALUE ADDED TAXATION (2021) Taxpayer obligations, mandatory and voluntary registration for VAT purposes, taxable items, tax rates and the tax base, tax periods for reporting and payment, VAT refunds, tax exemptions, and incentives. Download PDF Document TAX GUARANTEE According to Article 33 of the Constitution of the Republic of North Macedonia, everyone is obliged to pay taxes and other contributions and to participate in covering public expenditures in a manner prescribed by law. The rule of law is a fundamental value enshrined in the Constitution, and the Corporate Income Tax Law (CIT) has been enacted in full compliance with the Constitution of the Republic of North Macedonia. Download PDF Document Public Revenue Office OPENS NEW COUNTER FOR BROADCASTING TAX AT THE MACEDONIAN RADIO-TELEVISION BUILDING To improve services for broadcasting tax payers, as of March 23, 2015, a new specialized UJP counter has been operational to provide services related to the broadcasting tax (RDT). It is located on the ground floor of the Macedonian Radio-Television building (Bul. Goce Delchev bb, Skopje). With the opening of this counter, citizens and companies can access broadcasting tax services from both institutions in one location: the Public Revenue Office, responsible for determining and collecting the broadcasting tax, and the Macedonian Radio-Television (MRT), responsible for correcting and updating the address and registration details of broadcasting tax payers. Download PDF Document BUSINESS START-UP When starting your business, it is essential to register your activity in the appropriate register and obtain a tax identification number, which is necessary for participating in payment transactions and serves as a unique identifier for your data and the tax procedures administered by the Public Revenue Office. Download PDF Document ONLINE MONITORING OF CASH TRANSACTIONS STARTS IN MACEDONIA The introduction of a fiscal equipment system with a GPRS device for daily electronic data exchange between the information system of the Public Revenue Office and the taxpayer’s fiscal equipment system (FES) is a legal obligation stipulated by the amendments to the Law on Cash Payment Registration as of May 31, 2013. For more information, download the informational brochure. Download PDF Document FISCALIZATION – CONSUMER RIGHTS (2017) As a buyer of goods or a recipient of services, request a fiscal receipt at the moment of delivery and payment of the goods or at the execution and payment of the service. Learn more about who is and who is not obliged to issue a fiscal receipt, how to recognize a non-fiscal receipt, and how to report irregularities to the Public Revenue Office (UJP). Download PDF Document E-AKCII.UJP.GOV.MKSALE OF MOVABLEAND IMMOVABLE PROPERTY E-Auctions is a specialized portal of the Public Revenue Office through which any citizen or company can participate in the sale of available auction items (movable and immovable property). Electronic auctions are held at least once a month, and information about auction items can be found through the announcements published on www.ujp.gov.mk and e-aukcii.ujp.gov.mk. Download PDF Document E-PAYMENT OF PERSONAL INCOME TAX Save time and no longer wait in queues. Use the new “E-Payment of Taxes” service to make electronic payments and check your Personal Income Tax status from anywhere, at any time. Download PDF Document E-BROADCASTING FEE Save time and no longer wait at counters to check your status or pay the Broadcasting Fee. Using the e-Broadcasting Fee electronic services, you can make electronic payments and check your Broadcasting Fee status from anywhere, at any time. Download PDF Document REGISTRATION AND VAT TAXATIONFOR INDIVIDUALS (2020) A taxpayer for VAT purposes is any independently active economic entity that performs taxable transactions for consideration, either continuously or occasionally. Taxpayers can be legal entities, individuals, or associations of persons who permanently or temporarily conduct independent business activities, regardless of the purpose or outcome of such activities. Download PDF Document E-PERSONAL INCOME TAX(2017) The new electronic services for Personal Income Tax fully simplify procedures and reduce the administrative burden for companies and citizens when reporting and paying taxes. Download PDF Document SCHEDULE A MEETINGWITH A TAX AGENT (2017) The new PRO service “Schedule a Meeting” allows you to quickly and easily get in touch with the appropriate tax agent in order to use the following services. Download PDF Document INFORMA - PRACTICALSOLUTION FOR ALLTAX QUESTIONS(2017) There is no longer a need to visit PRO in person or call by phone. You can get answers to your questions or doubts online, through our website kontaktcentar.ujp.gov.mk. Download PDF Document DEFERRED PAYMENT OF TAX LIABILITY (2022) The fundamental principle for effective tax collection is the voluntary reporting and payment of tax obligations within the legal deadlines. Download PDF Document CHARTER OF TAXPAYER RIGHTS What are your rights and obligations as a taxpayer? Download PDF Document TAX IS NOT A GAME OFLUCK!Every citizen who has won a prize from games of chance is liable for personal income tax, regardless of whether the prize is in the form of money or an item (TV, tablet, trip, etc.). Participants in games of chance should be timely informed about the rules of the game as well as their obligation regarding the calculation and payment of personal income tax. Download PDF Document STOP GRAYECONOMY!DO NOT PARTICIPATE IN THE GRAY ZONE! Choose a partner from the legal economy, not the gray economy.
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