Public Revenue Office of the Republic of North Macedonia

Declaring and paying of VAT

The period for which VAT is calculated and paid is Tax Period. Depending on the turnover the tax period can be:

calendar month - if the total turnover in the previous calendar year exceeded the amount of 25 million MKD
calendar quarter - if the total turnover in the previous calendar year did not exceed the amount of 25 million MKD

Declaring of the due or claimed tax by the taxpayer is performed with the VAT Tax Return (Form DDV-04) and in the same form the taxpayer calculates the tax for the relevant tax period.

All taxpayers registered for VAT purposes are obliged to submit the tax return for VAT electronically through http://etax.ujp.gov.mk

Attached to the tax return for the relevant tax period, the taxpayer is obliged to submit Interim report of its domestic (denars) transaction accounts and foreign currency accounts, electronically through the bear of payment operations.

Calculation, reporting and payment of VAT in the procedure for enforced collection and enforced exectuion

During a turnover in the procedure for enforced collection in accordance with the Law on Tax Procedure and in the procedure for enforced execution in accordance with the Law on Execution, and when the creditor does not aquire the good, Article 43 from the Law on VAT is applied.
In this case if the debtor is registered for VAT purposes, the entity responsible for implementing the procedure should (in behalf of the taxpayer) calculate and pay the VAT for the supply of goods subject to the sale in these proceedings, unless if the creditor acquires the good.

Priority of settlement of the amount paid by the acquirer of the good for the turnover carried out in procedures of enforced collection and enforced execution, has the settlement of the obligation to pay the VAT. The entity responsible for the procedure performes the VAT payment:

procedure for enforced collection - within 5 working days after the day when the full payment is made by the acquirer of the good.
procedure for enforced execution - within 5 working days of the made division.

The subject responsible for implementation of the procedure despite the act that is the base for acquiring ownership of the goods should prepare a Report of witholded VAT in a procedure of enforced collection and enforced execution (Form DDV-PNPI) and to submit to the Public Revenue Office, to the debtor and the aquirer of the good:

procedure for enforced collection - within 5 working days from the date the payment is complete by acquirer of the good.
procedure for enforced execution - within 5 working days of the division.

In the VAT tax return (Form DDV-04) the debtor has no obligation to report the turnover carried out in the process of enforced collection or enforced execution, in this case the competent tax authority obligates the debtor for the turnover on the basis of the Report (DDV-PNPI).