On 22 September 2026, the Public Revenue Office (PRO) of North Macedonia announced the completion of monthly MPIN (Monthly Contribution Calculation) generation for self-employed individuals who pay personal income tax under the lump-sum (presumptive) net income regime. This automated process calculates mandatory social security contributions based on presumed income levels, removing the need for manual computation by taxpayers. The initiative forms part of the PRO’s ongoing digitalization strategy to simplify compliance for small entrepreneurs and reduce administrative burdens.
Key Takeaways
- Automated Contribution Calculations: The PRO now centrally generates monthly MPIN calculations for all lump-sum taxpayers, ensuring accuracy and uniformity in social security contribution assessments.
- Simplified Compliance for Self-Employed: Taxpayers under the lump-sum regime no longer need to manually calculate contributions; they receive ready-to-pay figures, streamlining the payment process and reducing errors.
- Digital Administration Advancement: This move reflects the tax authority’s commitment to leveraging technology for efficient tax administration, with potential expansion to other taxpayer categories in the future.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement