north-macedonia-vat.md188 lines6.8 KB
v20
| 1 | --- |
| 2 | name: north-macedonia-vat |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for a North Macedonia VAT (DDV) return for any client. Trigger on phrases like "Macedonia VAT", "North Macedonia VAT", "DDV", "PRO filing", or any request involving Macedonian VAT. North Macedonia is NOT an EU member state but is an EU candidate country. ALWAYS read this skill before touching any North Macedonian DDV work. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # North Macedonia DDV Return Skill v2.0 |
| 8 | |
| 9 | ## Section 1 — Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Country | Republic of North Macedonia | |
| 14 | | Tax name | DDV (Danok na Dodadena Vrednost) | |
| 15 | | Standard rate | 18% | |
| 16 | | Reduced rates | 10% (food and catering services — from 2024), 5% (basic foodstuffs, medicines, medical equipment, books, computers, solar panels, baby products, feminine hygiene, public transport, agricultural inputs) | |
| 17 | | Zero rate | 0% (exports; basic foodstuffs specified by government — bread, flour, cooking oil, sugar, rice — effective from government decree) | |
| 18 | | Exempt supplies | Financial services, insurance, medical, education, residential rental, postal universal service | |
| 19 | | Return form | DDV declaration | |
| 20 | | Filing portal | https://e-ujp.ujp.gov.mk | |
| 21 | | Authority | PRO/UJP (Upravata za Javni Prihodi) | |
| 22 | | Currency | MKD (Macedonian Denar) | |
| 23 | | Filing frequency | Monthly (turnover > MKD 25,000,000), quarterly (turnover <= MKD 25,000,000) | |
| 24 | | Deadline | 25th of month following period | |
| 25 | | Registration threshold | MKD 2,000,000 annual turnover | |
| 26 | | Contributor | Open Accountants Skills Registry | |
| 27 | | Validated by | Pending — requires licensed Macedonian tax practitioner | |
| 28 | |
| 29 | **Conservative defaults:** |
| 30 | |
| 31 | | Ambiguity | Default | |
| 32 | |---|---| |
| 33 | | Unknown rate | 18% | |
| 34 | | Unknown purchase status | Not deductible | |
| 35 | | Unknown counterparty | Domestic North Macedonia | |
| 36 | | Unknown business-use | 0% | |
| 37 | | Unknown blocked status | Blocked | |
| 38 | |
| 39 | **Red flag thresholds:** |
| 40 | |
| 41 | | Threshold | Value | |
| 42 | |---|---| |
| 43 | | HIGH single-transaction | MKD 200,000 | |
| 44 | | HIGH tax-delta | MKD 20,000 | |
| 45 | | MEDIUM concentration | >40% | |
| 46 | | MEDIUM defaults | >4 | |
| 47 | | LOW net position | MKD 500,000 | |
| 48 | |
| 49 | --- |
| 50 | |
| 51 | ## Section 2 — Required inputs and refusal catalogue |
| 52 | |
| 53 | ### Required inputs |
| 54 | **Minimum viable** — bank statement. Banks: Komercijalna Banka, Stopanska Banka, NLB Banka, Halkbank, ProCredit Bank. |
| 55 | |
| 56 | ### Refusal catalogue |
| 57 | |
| 58 | **R-MK-1 — Below threshold.** *Trigger:* turnover below MKD 2,000,000. *Message:* "Below mandatory DDV registration threshold." |
| 59 | |
| 60 | **R-MK-2 — Partial deduction.** *Trigger:* mixed supplies. *Message:* "Proportional deduction required. Flag for reviewer." |
| 61 | |
| 62 | **R-MK-3 — TIDZ entity.** *Trigger:* client in a Technological Industrial Development Zone. *Message:* "TIDZ entities have special DDV incentives. Escalate." |
| 63 | |
| 64 | --- |
| 65 | |
| 66 | ## Section 3 — Supplier pattern library |
| 67 | |
| 68 | ### 3.1 Banks |
| 69 | | Pattern | Treatment | Notes | |
| 70 | |---|---|---| |
| 71 | | КОМЕРЦИЈАЛНА БАНКА, СТОПАНСКА БАНКА, NLB | EXCLUDE | Financial service exempt | |
| 72 | |
| 73 | ### 3.2 Government |
| 74 | | Pattern | Treatment | Notes | |
| 75 | |---|---|---| |
| 76 | | УЈП, UJP, PRO | EXCLUDE | Tax payment | |
| 77 | | ФОНД ЗА ПЕНЗИСКО, ФОНД ЗА ЗДРАВСТВЕНО | EXCLUDE | Social security | |
| 78 | |
| 79 | ### 3.3 Utilities |
| 80 | | Pattern | Treatment | Notes | |
| 81 | |---|---|---| |
| 82 | | ЕВН, EVN MAKEDONIJA | Domestic 18% | Electricity | |
| 83 | | МАКЕДОНСКИ ТЕЛЕКОМ, А1, ONE.VIP | Domestic 18% | Telecoms | |
| 84 | |
| 85 | ### 3.4 SaaS non-resident |
| 86 | | Pattern | Treatment | Notes | |
| 87 | |---|---|---| |
| 88 | | GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 18% | Self-assess | |
| 89 | | NOTION, ANTHROPIC, OPENAI | Reverse charge 18% | | |
| 90 | |
| 91 | ### 3.5 Food and entertainment |
| 92 | | Pattern | Treatment | Notes | |
| 93 | |---|---|---| |
| 94 | | ВЕРО, РАМСТОР, КАМ МАРКЕТ, ТИНЕКС | Default BLOCK | Personal | |
| 95 | | РЕСТОРАН | Default BLOCK | Entertainment | |
| 96 | |
| 97 | ### 3.6 Internal transfers |
| 98 | | Pattern | Treatment | Notes | |
| 99 | |---|---|---| |
| 100 | | ИНТЕРЕН ТРАНСФЕР | EXCLUDE | | |
| 101 | | ПЛАТА, SALARY | EXCLUDE | | |
| 102 | |
| 103 | --- |
| 104 | |
| 105 | ## Section 4 — Worked examples |
| 106 | |
| 107 | ### Example 1 — Non-resident reverse charge |
| 108 | **Input:** `NOTION LABS INC ; DEBIT ; MKD 900` |
| 109 | **Treatment:** Reverse charge 18%. Net zero. |
| 110 | |
| 111 | ### Example 2 — Standard domestic sale |
| 112 | **Input:** `ДООЕЛ КЛИЕНТ ; CREDIT ; MKD 118,000` |
| 113 | **Treatment:** Net = 100,000. DDV = 18,000. |
| 114 | |
| 115 | ### Example 3 — Entertainment, blocked |
| 116 | **Input:** `РЕСТОРАН ПЕЛИСТЕР ; DEBIT ; MKD 3,540` |
| 117 | **Treatment:** Blocked. |
| 118 | |
| 119 | ### Example 4 — Export |
| 120 | **Input:** `EU BUYER GMBH ; CREDIT ; MKD 300,000` |
| 121 | **Treatment:** Zero-rated. Full input credit. |
| 122 | |
| 123 | ### Example 5 — Food catering at 10% |
| 124 | **Input:** `КЕТЕРИНГ УСЛУГА ; CREDIT ; MKD 110,000` |
| 125 | **Treatment:** Catering at 10%. Net = 100,000. DDV = 10,000. |
| 126 | |
| 127 | ### Example 6 — Basic foodstuff at 5%/0% |
| 128 | **Input:** `SALE — bread, flour ; CREDIT ; MKD 52,500` |
| 129 | **Treatment:** Check current government decree — may be 5% or 0% for specified basics. |
| 130 | |
| 131 | --- |
| 132 | |
| 133 | ## Section 5 — Tier 1 classification rules (compressed) |
| 134 | |
| 135 | ### 5.1 Standard rate 18% |
| 136 | ### 5.2 Reduced rate 10% — food/catering services |
| 137 | ### 5.3 Reduced rate 5% — basic foodstuffs, medicines, medical equipment, books, computers, solar, baby, feminine hygiene, transport, agricultural inputs |
| 138 | ### 5.4 Zero rate — exports; government-decreed basic foodstuffs |
| 139 | ### 5.5 Exempt — financial, insurance, medical, education, residential rental, postal |
| 140 | ### 5.6 Reverse charge — services from non-residents at 18% |
| 141 | ### 5.7 Imports — DDV at customs, deductible |
| 142 | ### 5.8 Blocked — entertainment, personal use, vehicles (limited) |
| 143 | |
| 144 | --- |
| 145 | |
| 146 | ## Section 6 — Tier 2 catalogue (compressed) |
| 147 | ### 6.1 EU accession impact — evolving legislation |
| 148 | ### 6.2 TIDZ incentives — flag |
| 149 | ### 6.3 Vehicle costs — limited recovery, flag |
| 150 | ### 6.4 Government decree rates — verify current list |
| 151 | |
| 152 | --- |
| 153 | |
| 154 | ## Section 7 — Excel working paper template |
| 155 | Standard layout. |
| 156 | |
| 157 | --- |
| 158 | |
| 159 | ## Section 8 — Bank statement reading guide |
| 160 | **Format:** Komercijalna/NLB CSV, DD.MM.YYYY, MKD. **Language:** Macedonian (Cyrillic) or Latin transliteration. |
| 161 | |
| 162 | --- |
| 163 | |
| 164 | ## Section 9 — Onboarding fallback |
| 165 | ### 9.1 EDB — "What is your DDV identification number (EDB)?" |
| 166 | ### 9.2 Filing period — monthly or quarterly? |
| 167 | ### 9.3 Prior credit — always ask |
| 168 | |
| 169 | --- |
| 170 | |
| 171 | ## Section 10 — Reference material |
| 172 | |
| 173 | ### Sources |
| 174 | 1. Zakon za DDV, Official Gazette No. 44/1999 (as amended) |
| 175 | 2. PRO/UJP e-Taxes — https://e-ujp.ujp.gov.mk |
| 176 | |
| 177 | ### Change log |
| 178 | - **v2.0 (April 2026):** Full rewrite to 10-section architecture. |
| 179 | - **v1.1/v1.0:** Initial skill. |
| 180 | |
| 181 | --- |
| 182 | |
| 183 | ## Disclaimer |
| 184 | |
| 185 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. |
| 186 | |
| 187 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 188 |
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About
Use this skill whenever asked to prepare, review, or classify transactions for a North Macedonia VAT (DDV) return for any client. Trigger on phrases like "Macedonia VAT", "North Macedonia VAT", "DDV", "PRO filing", or any request involving Macedonian VAT. North Macedonia is NOT an EU member state but is an EU candidate country. ALWAYS read this skill before touching any North Macedonian DDV work.
MKty-2025