Prepare, review, or classify transactions for a North Macedonia VAT (DDV) return for any client.
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Rates and citations we keep current from primary sources. The method, how a practitioner actually does this work, can only come from someone who has done it.
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General reference only
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Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Every figure is drawn from this Tax Guide and cited to its source.
Quick reference table
| Field | Value | |---|---| | Country | Republic of North Macedonia | | Tax name | DDV (Danok na Dodadena Vrednost) | | Standard rate | 18% | | 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) | | Zero rate | 0% (exports; basic foodstuffs specified by government — bread, flour, cooking oil, sugar, rice — effective from government decree) | | Exempt supplies | Financial services, insurance, medical, education, residential rental, postal universal service | | Return form | DDV declaration | | Filing portal | https://e-ujp.ujp.gov.mk | | Authority | PRO/UJP (Upravata za Javni Prihodi) | | Currency | MKD (Macedonian Denar) | | Filing frequency | Monthly (turnover > MKD 25,000,000), quarterly (turnover <= MKD 25,000,000) | | Deadline | 25th of month following period | | Registration threshold | MKD 2,000,000 annual turnover | | Contributor | Open Accountants Skills Registry | | Validated by | Pending — requires licensed Macedonian tax practitioner |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown rate | 18% | | Unknown purchase status | Not deductible | | Unknown counterparty | Domestic North Macedonia | | Unknown business-use | 0% | | Unknown blocked status | Blocked |
Red flag thresholds
| Threshold | Value | |---|---| | HIGH single-transaction | MKD 200,000 | | HIGH tax-delta | MKD 20,000 | | MEDIUM concentration | >40% | | MEDIUM defaults | >4 | | LOW net position | MKD 500,000 |
Minimum viable input
Minimum viable — bank statement. Banks: Komercijalna Banka, Stopanska Banka, NLB Banka, Halkbank, ProCredit Bank.
R-MK-1 — Below threshold
Below mandatory DDV registration threshold.
R-MK-2 — Partial deduction
Proportional deduction required. Flag for reviewer.
Quick reference table
| Field | Value |
|---|---|
| Country | Republic of North Macedonia |
| Tax name | DDV (Danok na Dodadena Vrednost) |
| Standard rate | 18% |
| 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) |
| Zero rate | 0% (exports; basic foodstuffs specified by government — bread, flour, cooking oil, sugar, rice — effective from government decree) |
| Exempt supplies | Financial services, insurance, medical, education, residential rental, postal universal service |
| Return form | DDV declaration |
| Filing portal | https://e-ujp.ujp.gov.mk |
| Authority | PRO/UJP (Upravata za Javni Prihodi) |
| Currency | MKD (Macedonian Denar) |
| Filing frequency | Monthly (turnover > MKD 25,000,000), quarterly (turnover <= MKD 25,000,000) |
| Deadline | 25th of month following period |
| Registration threshold | MKD 2,000,000 annual turnover |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending — requires licensed Macedonian tax practitioner |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate | 18% |
| Unknown purchase status | Not deductible |
| Unknown counterparty | Domestic North Macedonia |
| Unknown business-use | 0% |
| Unknown blocked status | Blocked |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction | MKD 200,000 |
| HIGH tax-delta | MKD 20,000 |
| MEDIUM concentration | >40% |
| MEDIUM defaults | >4 |
| LOW net position | MKD 500,000 |
Banks (Financial service exempt)
| Pattern | Treatment | Notes |
|---|---|---|
| КОМЕРЦИЈАЛНА БАНКА, СТОПАНСКА БАНКА, NLB | EXCLUDE | Financial service exempt |
Government
| Pattern | Treatment | Notes |
|---|---|---|
| УЈП, UJP, PRO | EXCLUDE | Tax payment |
| ФОНД ЗА ПЕНЗИСКО, ФОНД ЗА ЗДРАВСТВЕНО | EXCLUDE | Social security |
Utilities
| Pattern | Treatment | Notes |
|---|---|---|
| ЕВН, EVN MAKEDONIJA | Domestic 18% | Electricity |
| МАКЕДОНСКИ ТЕЛЕКОМ, А1, ONE.VIP | Domestic 18% | Telecoms |
SaaS non-resident
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 18% | Self-assess |
| NOTION, ANTHROPIC, OPENAI | Reverse charge 18% |
Food and entertainment
| Pattern | Treatment | Notes |
|---|---|---|
| ВЕРО, РАМСТОР, КАМ МАРКЕТ, ТИНЕКС | Default BLOCK | Personal |
| РЕСТОРАН | Default BLOCK | Entertainment |
Internal transfers
| Pattern | Treatment | Notes |
|---|---|---|
| ИНТЕРЕН ТРАНСФЕР | EXCLUDE | |
| ПЛАТА, SALARY | EXCLUDE |
Input: NOTION LABS INC ; DEBIT ; MKD 900
Treatment: Reverse charge 18%. Net zero.
Input: ДООЕЛ КЛИЕНТ ; CREDIT ; MKD 118,000
Treatment: Net = 100,000. DDV = 18,000.
Input: РЕСТОРАН ПЕЛИСТЕР ; DEBIT ; MKD 3,540
Treatment: Blocked.
Input: EU BUYER GMBH ; CREDIT ; MKD 300,000
Treatment: Zero-rated. Full input credit.
Input: КЕТЕРИНГ УСЛУГА ; CREDIT ; MKD 110,000
Treatment: Catering at 10%. Net = 100,000. DDV = 10,000.
Input: SALE — bread, flour ; CREDIT ; MKD 52,500
Treatment: Check current government decree — may be 5% or 0% for specified basics.
Standard layout.
Format: Komercijalna/NLB CSV, DD.MM.YYYY, MKD. Language: Macedonian (Cyrillic) or Latin transliteration.
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.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Other North Macedonia computations in the OpenAccountants Tax Library.
R-MK-3 — TIDZ entity
TIDZ entities have special DDV incentives. Escalate.
Banks
| Pattern | Treatment | Notes | |---|---|---| | КОМЕРЦИЈАЛНА БАНКА, СТОПАНСКА БАНКА, NLB | EXCLUDE | Financial service exempt |Financial service exempt
Government
| Pattern | Treatment | Notes | |---|---|---| | УЈП, UJP, PRO | EXCLUDE | Tax payment | | ФОНД ЗА ПЕНЗИСКО, ФОНД ЗА ЗДРАВСТВЕНО | EXCLUDE | Social security |
Utilities
| Pattern | Treatment | Notes | |---|---|---| | ЕВН, EVN MAKEDONIJA | Domestic 18% | Electricity | | МАКЕДОНСКИ ТЕЛЕКОМ, А1, ONE.VIP | Domestic 18% | Telecoms |
SaaS non-resident
| Pattern | Treatment | Notes | |---|---|---| | GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 18% | Self-assess | | NOTION, ANTHROPIC, OPENAI | Reverse charge 18% | |
Food and entertainment
| Pattern | Treatment | Notes | |---|---|---| | ВЕРО, РАМСТОР, КАМ МАРКЕТ, ТИНЕКС | Default BLOCK | Personal | | РЕСТОРАН | Default BLOCK | Entertainment |
Internal transfers
| Pattern | Treatment | Notes | |---|---|---| | ИНТЕРЕН ТРАНСФЕР | EXCLUDE | | | ПЛАТА, SALARY | EXCLUDE | |
Zakon za DDV
Zakon za DDV, Official Gazette No. 44/1999 (as amended)Official Gazette No. 44/1999
PRO/UJP e-Taxes
PRO/UJP e-Taxes — https://e-ujp.ujp.gov.mkhttps://e-ujp.ujp.gov.mk
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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