The government requires the VAT form to be submitted electronically through the web portal https://etax-fl.ujp.gov.mk. The user can choose to fill the form DDV04 online or to upload an xml file. The program from the localization package provides the print form of the form DDV04 that can be used to fill the only form and also it proved the xml structure.

Country template for North Macedonia includes 64 tax codes defined according to legal requirement in North Macedonia. Tax code relevant customizing (and all dependent customizing) should be check and adopt according to defined request and needs of particular customer

The entities are obliged to submit annual accounts and financial reports to the Register of annual accounts with the Central Registry of the Republic of North Macedonia, in accordance with the Law on Trade Companies, Law on accounting of budgets and budget users and Law on Accounting for Non-Profit Organizations.

Тhe financial statements to be submitted to the annual accounts includes:

1. Balance sheet

2. Profit and Loss Statement

3. Explanatory notes to the annual account

A new Z-program is complementing the standard SAP transaction. The program provides an xml file that can be uploaded in the web portal of the Central Register of North Macedonia https://e-submit.crm.com.mk/aaol/.

In Macedonia there are five main banks:

• Komercijalna Banka,

• Stopanska Banka,

• Halk Bank,

• NLB Tutunska Banka, and

• Ohridska Banka.

NLB Tutunska Banka and Ohridska Banka have the same banking interface, where the other three banks have their own banking interface. This means that there are four different formats for automatic payment.

Almost each bank offers domestic and foreign payment. The main differences between banks are in the format of the upload files:

• Type of the file: txt or xml

• Format of the file: MT940, custom MT940 or custom-made format

SAP will generate a file through the standard F110 transaction, but the upload to the banking interface is manual for all banks. SEPA format is not supported for Macedonia.

In Macedonia there are three instrument type that are used:

• PP30 – money transfer to legal and personal entities

• PP50 – money transfer to public entities

• PP53 – Money transfer to personal entities that are reliable to personal income tax

 

As explained in the section above, all of the banks have different electronic bank statements, and even though they differ, the import is possible for all electronic bank statements whether they are domestic or foreign.

The customization of postings of the electronic bank statement is done according to the client’s needs.

Due to the control of personal income tax, the Public Revenue Office requests the payment of all personal incomes to be done through a payment format PP53. Before the bank payment, the company has to submit a form to the Public Revenue Office stating the purpose and the amount of the income, the amount of the tax and the information regarding the income receiver.

This process is transferred in SAP with three transactions.

The XML file needs to be attached manually to the Public Revenue Office web portal https://epdd.ujp.gov.mk/ . The Office will revise the documents and after the control will send a Folio number that is relevant to the PP53 format.