Starting from 2013, the VAT taxpayers have legal obligation to submit the VAT returns and the tax balance sheets stipulated by the Profit Tax Law to the Public Revenue Office electronically through the e-Tax system (Tax Procedure Law “Official Gazette of RM”, No.84/12)

The legal deadline for mandatory submitting of the tax returns through https://etax-fl.ujp.gov.mk for monthly VAT taxpayers is 1st of January 2013, as for the quarterly VAT taxpayers the deadline is 1st of July 2013.

Due to timely compliance with the new legal obligations, the PRO recommends the VAT taxpayers not to wait the final deadline and to use the period October - December for adaptation and using of the benefits of the electronic communication and submitting of tax returns and other forms to the PRO.

The PRO expects by 31st of December 2012, 1 619 monthly VAT taxpayers to register for e-Taxes and 2 967 monthly VAT taxpayers, who are already registered users, to migrate to the new system of e-Taxes (Table 1).

Table 1: Registered users for e-Taxes, 09/2012

Source: Public Revenue Office

If the taxpayers do not undertake the necessary activities on time and in the foreseen deadlines, they will not be able to use the electronic services of the PRO and there is a risk not to fulfill their legal obligations for submitting of the tax returns the VAT and Corporate Tax to the Public Revenue Office.

Beside internet and e-mail, a mandatory precondition for registration and using of e-Taxes is a Digital Certificate on USB Token, issued by authorized company, which is necessary for electronic signing and verification of the registration procedure and the forms which the taxpayer shall submit through https://etax-fl.ujp.gov.mk

For practical implementation of e-Tax services, the PRO will conduct trainings and counseling each month for taxpayers across Macedonia. More information about the trainings and all other issues related with e-Taxes, the taxpayers can provide through our web page www.ujp.gov.mk and through the PRO Info Center 0800 33 000.

History

“E-Taxes” is the first electronic service of the public administration in the Republic of Macedonia.
The electronic tax services were introduced for the first time on 1st of June 2006 for large companies and from 15th of July 2008 are available for small and medium taxpayers. From 16th of February 2012 the citizens can submit their tax returns through Internet.

Although the use of electronic tax services so far have been on a voluntary basis, through active education and informing by the PRO, 24 692 taxpayers have registered for e-Taxes, recognizing the benefits of the electronic communication.

Republic of Macedonia and the Public Revenue Office by following the European practices and its own strategic goals for introducing of full electronic communication with the taxpayers, as of 1st of January 2013 introduces mandatory use of e-Taxes for VAT taxpayers regulated by tax laws.

Benefits from the use of e-Taxes

• Reducing of the administrative costs in financial operations
• Time saving
• Electronic filling and submitting of the tax return on average takes 15 minutes
• Possibility to submit 57 forms, to perform reviews, obtaining reports and access to the tax records 24/7
• Reducing of the errors in filling the forms
• The system automatically reminds the taxpayers for the deadlines of submitting the tax returns in accordance with the tax calendar.
• High level of safety and security of the taxpayers personal and business data.