International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

FYR Macedonia: Mandatory e-tax filings for quarterly VAT taxpayers


Elena Kostovska

Mandatory use of the Public Revenue Office's (PRO) e-tax system began to be implemented in FYR Macedonia from the beginning of 2013. From January 1 2013, monthly VAT taxpayers (large companies) are obliged to file their VAT returns using the online system of the PRO. The introduction of the system was met with mixed reception from the public. Though it generally simplifies matters for taxpayers, companies have frequently commented on the technical issues the application has been creating, especially around the 25th of each month when monthly VAT returns are due.

It remains to be seen how the system will handle the additional load when the quarterly taxpayers – which are considered to be the majority of VAT registered taxpayers in the country – will be obliged to use it starting from July 1 2013. In addition to the mandatory electronic filing of VAT returns, companies are also required to file their corporate income tax returns using the system.

To use the PRO's e-tax application, legal entities need to register themselves in the system. To register, two additional procedures must have already been completed:

  • A digital certificate has been obtained from an authorised digital certificate institution; and

  • A valid email address has been registered in the company records in the central registry.

Eurofast advises its clients and associates to check whether the correct official email address has been recorded by the central registry during the company registration or subsequent statutory changes as practice shows that email records have not always been updated on time.

Another aspect worth noting is the fact that legal entities that had been registered on the old e-tax system (before 2013) must migrate towards the new system, a procedure explained on the website of the PRO's e-filings system, available at

Elena Kostovska (

Eurofast Global, Skopje Office, FYR Macedonia

Tel: +389 2 2400225


more across site & bottom lb ros

More from across our site

In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.
The Asia-Pacific awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023
An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
The UK government is now committed to replacing the ‘super-deduction’ with a 100% capital allowances regime to offset the impact of the corporate tax rise to 25%.
Corporate tax is set to rise in the UK for the first time in decades, but the headline rate remains historically low despite what many observers think.
President Joe Biden’s nominee is set to be confirmed as IRS commissioner for a five-year term.
British companies are waiting to hear the details of what will replace the 130% ‘super-deduction’ next week, while Spain considers stopping a major infrastructure company moving to the Netherlands.
President Joe Biden wants to raise corporate tax and impose a higher stock buyback tax on US businesses, but his budget proposal faces insurmountable obstacles in Congress, writes Ralph Cunningham.