Александар.АК

Tax
Advisory

Over decades of dedicated practice, we have developed tax advisory as a specialised discipline. Proper tax management is the cornerstone of a well-run and profitable business.

Quick Facts
Standard VAT Rate
18%
Corporate Income Tax
10% on net profit
VAT Return
Monthly, by the 25th
VAT Registration Threshold
Above 2,000,000 MKD/year
Location
1614 St. No. 4/5, Skopje

Tax Advisory to Professional Standards

Through years of hands-on experience, we have developed tax advisory into a dedicated discipline within our practice. Proper tax management is of paramount importance for the sound operation of any business.

With our tax consulting services, we help clients gain a clear picture of their tax obligations. At the same time, we assist with planning and optimisation — lawfully and expertly.

The Macedonian tax system requires strict adherence to accounting principles. We maintain ongoing communication with all relevant government institutions to ensure the highest quality of tax consulting for our clients.

Taxes We Work With

🧾

VAT (Value Added Tax)

Calculation, submission of VAT-04 returns and VAT registration. Rates: 18% standard, 5% reduced.

💼

Corporate Income Tax

Corporate tax calculation (10%), submission of the DB form and advance instalment payments.

👤

Personal Income Tax

PIT for individuals, service contracts, freelance fees and other forms of income.

🏗️

Property Tax

Tax obligations related to real estate, land and other assets.

🌍

International Taxation

Application of double taxation treaties and cross-border transactions.

📊

Tax Optimisation

Lawful strategies for reducing the tax burden and maximising deductions and reliefs.

What's Included in the Service

  • Monthly VAT-04 FilingTimely submission of monthly VAT returns to the Public Revenue Office
  • VAT Registration & DeregistrationFull registration and deregistration procedures before the relevant authorities
  • DB Form Preparation & SubmissionAnnual corporate income tax return and advance instalment payments
  • Tax PlanningStrategic planning of tax obligations for the upcoming business year
  • Representation before the PRODirect communication and representation in tax proceedings and audits
  • Tax Appeals & ObjectionsPreparation and submission of appeals against tax assessments
  • Legislative UpdatesContinuous monitoring of changes in tax legislation and prompt client notification
Our Approach

Tax Consulting by Qualified Professionals

Proper tax management is not just a legal obligation. It is a strategic advantage for your business.

Legal Compliance

Continuous monitoring of changes in tax legislation.

Tax Optimisation

Lawful strategies for reducing the tax burden and maximising tax deductions and reliefs.

Dedicated Tax Advisor

Every client receives a personal advisor who understands the specifics of their business and tax situation.

Tax Documentation

Preparation of all required documentation — returns, decisions, contracts and tax assessments.

Timeliness

Deadlines are never missed. VAT returns, corporate tax forms and advance payments are always filed on time.

International Experience

We work with foreign companies and apply double taxation treaties for cross-border transactions.

Our Process

How Tax Consulting Works

A structured approach for maximum efficiency and minimum tax risk.

1

Situation Analysis

A detailed review of current tax obligations, risks and opportunities for optimisation.

2

Tax Strategy

Development of a tax management plan — short-term and long-term planning.

3

Implementation

Filing returns, preparing documentation and communicating with the PRO on your behalf.

4

Monitoring

Ongoing oversight of your tax position and updates when legislation changes.

FAQ

Frequently Asked Questions

Have questions about taxes? Check the most frequently asked questions from our clients.

When is VAT registration mandatory?+
VAT registration is mandatory when turnover in the past 12 months exceeds 2,000,000 MKD. Voluntary registration below that threshold is also possible. We manage the entire registration process on your behalf.
When is the VAT return due?+
The VAT-04 return must be submitted by the 25th of the month for the previous month. Late submissions incur penalties. Our team files returns on time, every month.
What is the corporate income tax rate?+
Corporate income tax is 10% of net profit. Advance payments are made quarterly. The DB form is submitted by 28 February for the previous year.
Can you represent me during a tax audit?+
Yes. Aleksandar.AK acts as your authorised representative before the Public Revenue Office for all tax matters, including tax audits, filing appeals and resolving disputed issues.
Do you work with foreign companies?+
Yes. We have extensive experience with foreign companies, the application of double taxation treaties and cross-border transactions. Communication can also be conducted in English.
What is the difference between VAT and corporate income tax?+
VAT is an indirect tax on consumption (18%/5%) — you collect it from customers and remit it to the state. Corporate income tax (10%) is a direct tax on the company's profit.
Tax Calculator

Calculate Your Taxes

A quick indicative calculation of VAT or corporate income tax based on current Macedonian rates.

A Output Invoices (Sales)
B Input Invoices (Expenses)
📌 Enter the total (gross) invoice amounts. The system automatically isolates the VAT component.
1 Annual Financial Result
📌 Up to 3,000,000 MKD → Exempt (0%)
📌 3,000,001 – 6,000,000 MKD → 1% on revenue or 10% on profit
📌 Above 6,000,000 MKD → 10% on profit
🧾 VAT Payable / Refundable
Net VAT Liability
Enter amounts to calculate
Output VAT 18%
Output VAT 5%
Total Output VAT (A)
Input VAT 18%
Input VAT 5%
Total Input VAT (B)
VAT Payable (A − B)

Indicative calculation only. For precise tax obligations, please consult our team.

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