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North Macedonia postpones reintroduction of progressive taxation

News-North Macedonia

North Macedonia postpones reintroduction of progressive taxation

The progressive tax rate, which was supposed to re-enter into force on January 1st 2023, has been postponed. The Parliament of North Macedonia adopted the amendments to the Law on Personal Income Tax, according to which, from January 1, 2023,…

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News-North Macedonia

North Macedonia Reduces VAT on Electricity Supplies

The North Macedonian Government has adopted amendments to the VAT Law during July 2021. The amendments affect the supply for electricity to final consumers; a supply which has until now been subject to the standard rate of 18%. As of 16…

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News-North Macedonia

North Macedonia: Distribution of Dividend Documentation

As the deadline  until which resident companies in North Macedonia can distribute dividends based on their 2020 financial result (September 30, 2021) is approaching, it is worth noting that there is a specific set of documentation required to be submitted to…

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News-North Macedonia

North Macedonia: Extension of VAT Deadlines & Criteria for Deregistration

Extended VAT payment deadline in 2021  The North Macedonian Government has recently extended the payment deadline for VAT due following the filing of a periodic VAT return. Typically, the deadline for payment of outstanding VAT to the state has been…

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News-North Macedonia

North Macedonia Increases Social Security Contribution Base

In a procedure customary to the start of each new fiscal year, the Public Revenue Office of the Republic of North Macedonia has revised the minimum and maximum amounts used for the payment of mandatory social security contributions. Although the…

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News-North Macedonia

North Macedonia introduces a new VAT rate; hospitality and catering sectors...

Effective 1 January 2021, the North Macedonian VAT regime has been amended to include a new tax rate of 10%, in addition to the previously prescribed standard rate of 18% and reduced rate of 5%. This is the first time…

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News-North Macedonia

North Macedonia: Deadline For New Transfer Pricing Reporting Expires Today...

North Macedonia became the 117th member to join the Inclusive Framework (“IF”) for the global implementation of the Base Erosion and Profit Shifting (BEPS) Project in August 2018. Under this framework, North Macedonia was committed to implement Action 5, Action…

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News-Albania

COVID19 Government Measures in South East Europe and the Middle East (SEEME)

100 years after the Spanish flu, a new pandemic strikes the world, impeding free movement, considerably slowing down the world economy as well as seriously restricting the rights of the population. We are living in unprecedent times. It is becoming…

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News-North Macedonia

North Macedonia increases social security contribution rates; temporarily...

Increase of social security contribution rates Employees in North Macedonia have been witnessing a steady trend of increasing social security contribution rates in recent years. The Government is constantly trying to ensure more stable revenues to the Pension and Disability…

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News-North Macedonia

North Macedonia increases minimum wage

The North Macedonia Parliament adopted the amended Law on Minimum Salary on 14th of November 2019. The increase of the minimum net wage to 14,500 MKD represents an almost 14% jump, compared to the previous minimum net wage which amounted…

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