On 12 August 2026, the Public Revenue Administration of the Republic of North Macedonia issued a public announcement concerning the newly introduced surcharge tax applicable to legal entities. Titled “Уредно доставување на прекршочен платен налог за одговорно лице во правно лице” (Regulated collection of surcharge tax for liable persons in legal entities), the notice clarifies the scope, calculation method, and compliance obligations associated with the surcharge, which forms part of the 2026 amendments to the Tax Code (Amendment Decree No. 2026/07). The surcharge is set at 0.5 % of gross revenue for qualifying entities and is payable on a quarterly basis, with the first instalment due on 30 September 2026. The announcement specifies that all domestic companies as well as foreign firms operating through a permanent establishment in the Republic must register the surcharge liability in their accounting records and disclose it together with their regular VAT and corporate tax filings. Taxpayers are required to retain supporting documentation—invoices, contracts, and payment confirmations—for a minimum of five years, subject to audit by the UJP. Non‑compliance may result in administrative penalties ranging from 2 % to 10 % of the unpaid surcharge amount, and repeated violations may trigger interest charges at the statutory rate. The regulation also aligns with the EU Taxation of Corporate Entities Directive (Directive 2020/686), aiming to harmonise the surcharge’s design across member states and prevent tax avoidance while preserving fiscal consistency. To facilitate compliance, the UJP published an online guidance note and a step‑by‑step tutorial on its electronic filing portal, detailing the required data fields, submission schedule, and procedures for updating taxpayer registration information. The guidance emphasizes that electronic filing is compulsory for entities with an annual turnover exceeding 10 million MKD, while smaller entities may opt for manual submission but remain subject to the same record‑keeping standards. Finally, the notice reminds taxpayers that any future adjustments to the surcharge rate will be announced at least three months in advance through official bulletins, providing sufficient time for financial planning and system configuration.
Key Takeaways
- Scope & Rate: The surcharge applies to all legal entities at 0.5 % of gross revenue, payable quarterly, with the first payment due on 30 September 2026.
- Reporting & Retention: Taxpayers must register the surcharge, report it alongside VAT and corporate tax, and retain supporting documents for five years.
- Penalties & Alignment: Non‑compliance incurs penalties of 2‑10 % of the unpaid amount and interest; the measure aligns with EU Directive 2020/686 on corporate taxation.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
Source: Read Original Announcement