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Taxpayer, subject to taxation, tax rate and payment deadlines

Taxpayer

  • A taxpayer is a person who permanently or periodically independently conducts a business activity, regardless of the goals and the results of that activity.
  • Taxpayers can be legal or physical persons, as well as associations of persons.
  • All taxpayers which in the past calendar year achieved a total turnover over 1 milion denars or whose turnover is predicted at the beginning of the performance of the economic activity to exceed the amount of 1.000.000 denars, or during the year their turnover exceeded the amount of MKD 1.000.000 are obliged to register for VAT purposes.
  • Those taxpayers, who are not obliged to register for VAT purposes, may voluntarily register for VAT.
  • As one taxpayer registered for VAT, can occur several persons registered for VAT, if they decide so because of their ownership, organizational or managerial relationship.

Subject to taxation

Subject to VAT taxation is:

  • the trade of goods and services which is carried out with compensation in the country by the taxpayer within the scope of his business activity
  • importation of goods

Tax rates

VAT is calculated by applying the proportional tax rates as follows:

  • General tax rate of 18% and
  • Preferential tax rate of 5%.

Goods and services subject to taxation with preferential rate in more detailed manner are set out in the Decision for determining the goods and services subject to the preferential rate of the Value Added Tax.

Deadlines for submission of VAT Tax Return

The deadline for submission of the tax return is 25 days after the expiration of the tax period.

Taxpayers who in a given tax period did not commit any taxable turnover, are also obliged to submit a tax return in which the fields are filled in with 0 (zero).

In case of termination of the activity, the tax return is filed within 25 days after the end of the calendar month in which they stopped with the activity.

VAT payment deadlines

VAT is paid at the same deadlines prescribed for submitting the tax return, i.e. is paid within 25 days after the expiration of the tax period. This means that:

  • Monthly taxpayers are paying the VAT till the 25th each month for the previous month
  • Quarterly taxpayers are paying the VAT till 25-04, 25-07, 25-10 and 25-01 the following year for the previous quartersAT calculated on importation of goods is paid at the same time when the customs duties are paid.
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