Taxpayer registration and starting a business in Macedonia – in terms of tax authorities
When starting your business, the most important thing is to register your activity in the appropriate basic register and to have a tax number, necessary for participation in the payment operations and which will be the only identifier for your data and tax procedures conducted in the Public Revenue Office.
Take the first step, register your activity!
If you want to open a company, depending on the activity, you need to register it in the basic register of legal entities which is kept in the Central Register.
The registration procedure is done through the one-stop shop system, which means that all the necessary activities for registration of your business and assignment of tax number will be completed by the lawyer / accountant who represents you in the registration procedure within 4 hours, without you come to the Public Revenue Office.
If the realization of the activity requires prior obtaining a license, permit, concession, approval or other special document, the manner and place of its obtaining is regulated by a special law on activity.
Persons, such as holders of family farms, craftsmen, lawyers, notaries, executors, etc., who are not registered in the Trade Register, depending on the activity they want to perform should first be registered in the competent associations:
- professional association (eg Notary Chamber, Chamber of Advocates, Chamber of Enforcement Agents, Chamber of Crafts, etc.), or
- in the bodies of the relevant ministries (eg Ministry of Agriculture, Forestry and Water Economy where the register of holders of family agricultural holding of first, second and third category is kept in accordance with the Law on Agriculture and Rural Development, etc.).
The relevant data for the registration are submitted by the association, ie the bodies to the Central Registry, after which you will be issued a tax number, a code of priority activity and a legal form.
Persons who are required to register at the Tax Authorities
For persons who are not included in the one-stop shop system, the procedure for registration and assignment of a tax number is performed directly in the Public Revenue Office. This applies to:
- foreign legal entities – for the purposes of withholding tax;
- foreign natural persons;
- religious officials;
- and projects registered with the Government of the Republic of Macedonia.
The registration of the activity for this category of persons is done by submitting an Application for registration of a taxpayer (form “PRO-RDO”) to the tax offices of the PRO according to the place of the taxpayer’s seat, ie according to the place of residence.
Make the first contact with the Tax Authorities
In addition to the general tax registration, if you meet certain legal requirements, you are required to register as a taxpayer for the purposes of individual taxes.
Sign a Cooperation Agreement with us and allow all your administrative services, contacts with PRO and other state bodies to be performed by professionals.