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

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

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

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

kostovska.jpg

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 https://etax-fl.ujp.gov.mk/

Elena Kostovska (elena.kostovska@eurofast.eu)

Eurofast Global, Skopje Office, FYR Macedonia

Tel: +389 2 2400225

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK billionaires, the committee also claimed
Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year
Gift this article