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E-PIT —
Service Contracts

Service contracts, freelance fees, rental income, dividends or income from abroad. Each of these income types carries a tax obligation that must be correctly and timely reported in the PRO system.

Key Information
E-PIT system
PRO electronic filing
PIT — copyright
7.53% on taxable income
PIT — other contracts
11.11% on taxable income
Folio validity
30 days from issuance
Form 743
International income inflows
E-PIT system

Service contracts, freelance fees and rental income

E-PIT (Electronic Personal Income Tax Declaration) is the PRO system for electronically filing personal income tax returns for freelance fees, service contracts, rental income and dividends.

E-PIT is not just a formality. An incorrect calculation, a late filing or the wrong contract type can create serious problems, additional costs and inspection risk.

We ensure the entire process is accurate, legally compliant and completed on time, so you can work with peace of mind and without administrative chaos.

📌 We prepare folios upon your request and as needed. Each folio is valid for 30 days. Digitalised for automatic calculation through our application.

Types of service contracts

Copyright

Income from copyright

For scientific, professional and publishing works. Special reduced tax rate applies.

PIT: 7.53%
Consulting services

Remuneration for consulting services rendered

Compensation for consultations, advisory work and professional assistance.

PIT: 11.11%
Intellectual services

Remuneration for intellectual services rendered

IT services, design, translation, marketing and similar intellectual activities.

PIT: 11.11%
Occasional services

Remuneration for other occasional or temporary services rendered

All other types of occasional or temporary work.

PIT: 11.11%

Rental income

Rental 1

Rental of unfurnished residential/commercial premises

Rent for offices, apartments and commercial spaces without furnishings.

PIT: 9.89%
Rental 2

Rental of furnished residential/commercial premises

Rent for premises with included furnishings and equipment.

PIT: 9.29%
Rental 3

Vehicle rental

Rent for passenger or freight vehicles leased out.

PIT: 9.89%
Dividend

Dividend payment to owners

Payment of dividends to domestic and foreign natural persons who are company owners.

PIT: 10%

Important: Service contract vs. employment relationship

⚠️ The most common confusion among companies is mixing up the service contract with a regular employment relationship. A service contract does not replace an employment relationship. Individuals must not be engaged under a service contract to carry out the company's core activity (registered business code). This type of contract is used exclusively for occasional or temporary work.

Personal income tax returns for individuals

This service is intended for individuals who are required to independently declare their income to the PRO.

  • Rental incomeTimely submission of rental information to the PRO. Folio administration: creation of the appropriate folio number and recapitulation for all active rental agreements.
  • International income and freelancingInflows from abroad must be declared within the same month they are received. The tax payment deadline is no later than the 15th of the following month.
  • Form 743Completing the documentation with the mandatory form for income received from abroad.
  • Automatic calculationDigitalised for automatic calculation through our application. Folios are prepared upon request, valid for 30 days.
Calculator

Calculate E-PIT

Enter the gross amount and instantly get the net remuneration, PIT and total cost for the employer.

1 Income type
Service contract
Copyright
Rental
Dividend
2 Amount
Enter the agreed gross amount before tax withholding
• Service contract / other: 11.11% PIT
• Copyright (scientific/professional): 7.53% PIT
• Rental unfurnished/vehicle: 9.89% PIT
• Rental furnished: 9.29% PIT
• Dividend: 10% PIT
📋 E-PIT calculation
Net remuneration (after tax)
Enter an amount to calculate
Gross amount
PIT rate (11.11%)
Net remuneration
✅ No pension, health or employment agency contributions apply to service contracts.

Indicative calculation. Folios are prepared upon your request.

Why Aleksandar.AK

Complete support for non-standard forms of work

E-PIT is not just an administrative task. It is part of your company's financial security. That is why we approach it strategically.

Legal compliance

Accurate rates for every contract type. No risk of penalties due to incorrect calculations.

Folio preparation

We prepare folios upon your request and as needed. Each folio is valid for 30 days.

Digital application

Digitalised for automatic calculation through our AK Digital application.

International income

Form 743, monthly declaration and tax payment by the 15th for income received from abroad.

Tax optimisation

We advise on the optimal structure, whether it involves copyright, a service contract or rental income.

Personal returns

For individuals with rental income, freelancing or income from abroad — we handle the process in full.

Questions

Frequently asked questions

Have questions about E-PIT? Check the most frequently asked questions from our clients.

Who is required to file an E-PIT return?+
The income payer (the company) is required to calculate, withhold and remit the tax. Individuals with rental income or income from abroad file independently.
What is the difference between copyright and a service contract?+
Income from copyright (scientific, professional and publishing works) is taxed at 7.53%. All other types of service contracts — consulting, intellectual and occasional services — are taxed at 11.11%.
Does a service contract create an employment relationship?+
No. A service contract is a civil-law contract for the performance of a specific, occasional piece of work, without an employment relationship. For this reason, no pension, health or employment agency contributions apply. It must not be used as a substitute for regular employment or for the company's core activity.
How do folios work?+
We prepare folios upon your request and as needed. Each folio is valid for 30 days. There is no restriction tied to the 15th — that is only the tax payment deadline, not the deadline for issuing the folio.
When must international income inflows be declared?+
Inflows from abroad must be declared within the same month they are received. The tax payment deadline is no later than the 15th of the following month. Completion of Form 743 is required.
Is rental income declared by the landlord or the tenant?+
If the tenant is a legal entity (company), it is required to withhold the contributions when paying the rent. If the tenant is an individual, the landlord declares the income independently via a personal income tax return.
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