Guides
The figures a Macedonian company runs on, each with its source, the day that source was read, and the year it applies to. No advice: only what the rule says.
Deadline: 1 October 2026
e-Faktura in North Macedonia: what changes from 1 October 2026
From 1 October 2026 electronic invoicing through the e-Faktura system of the Public Revenue Office (УЈП) becomes mandatory. This page explains what e-Faktura is, what a company needs in order to be ready, and what the working day looks like afterwards. The deadlines and the scope are set by УЈП; check the regulations in force on ujp.gov.mk.
Read the guideThe figures are for 2026
What is the lowest contribution base, and does it also apply to part-time work?
Contributions are calculated from the gross salary at a total rate of 28 %, but not from any amount at all: the law sets a floor and a ceiling on the base, and both are tied to the average salary published in January and valid for the whole year. This page gives the values for 2026, the source of each of them, and the answer to the question that is most often missed — what happens with part-time work.
Read the guidelast checked 15.09.2026The figures are for 2026
What is the minimum wage, and from which month does the new amount apply?
The minimum wage is set once a year and applies from the March wage, not from 1 January. This page gives the amounts for the current and the previous period, the rule by which it is adjusted, and the difference between the minimum wage and the lowest contribution base.
Read the guidelast checked 15.09.2026The figures are for 2026
When must a company register for VAT, and by when is the ДДВ-04 return filed?
Three things decide where a company stands on VAT: whether it has passed the registration threshold, how often it files, and which rate it charges. This page gives all three, along with the exchange-rate rule that is most often applied wrongly.
Read the guidelast checked 15.09.2026The figures are for 2026
When does a small company pay 1 % of total revenue instead of 10 % of profit?
The standard rate of profit tax is 10 %. For small and micro companies there is a second route — a tax of 1 % on total revenue. Which one applies depends on the level of total revenue and on the activity, and the choice is made through the tax balance.
Read the guidelast checked 15.09.2026Stozher does not give tax or legal advice. This page states what the rule says and names the source; for a particular case the regulations and УЈП’s announcements are authoritative.