When is the annual account due?

To the Central Registry on paper by the end of February, electronically by 15 March; the DB profit-tax return to the tax office by the same date. The firm's board shows the deadline that applies to each client.

What if an error is found after closing?

A corrective annual account is filed; the system generates a corrective XML with the difference, and the original and the audit trail remain.

Macedonian accounting standards are the default; for large IFRS entities, chart-of-accounts mappings are added on request.

Is profit tax calculated?

Yes, 10% on taxable profit; the system recognises disallowed expenses and includes them in the DB return, along with advances paid.

Merot Finance · Annual statements

Year-end without a frantic February

If the twelve months were closed by the checklist, the annual account is an output, not a project: balance sheet, income statement, cash flow and changes in equity fill from the ledger, the system checks for anomalies, and the Central Registry XML and the tax-office DB return come from the same screen, per client.

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Annual account 2026

firm · 42 clients · status on 20 February

Step	Due	Done
12 months closed	31.1.	42 / 42
Anomaly check	10.2.	40 / 42
Forms generated	15.2.	33 / 42
Central Registry XML filed	end Feb / 15 Mar	21 / 42
DB return for UJP	end Feb / 15 Mar	19 / 42
Fully complete		19 / 42

Paper filing to the Central Registry by the end of February, electronic by 15 March; the board sorts clients by their own deadline.

What you get

Four forms, two filings, one source.

#	Feature	Scope
01	Balance sheet and income statement	Assets, liabilities and equity; revenue, expenses and profit, compared with the previous year, filled from the ledger.
02	Cash flow and changes in equity	Operating, investing and financing activities; contributions, dividends, retained earnings.
03	Central Registry XML	A machine format for electronic filing, no retyping; PDF for the archive.
04	DB return for the tax office	10% profit tax with disallowed expenses and monthly advances; the annual correction of the VAT coefficient.
05	Pre-filing check	Unusual transactions, unbalanced partners, unlinked statements; a recommendation to correct before finalising.
06	The firm's board	Which client is at which step, which deadline applies and what is missing, for every client in one place.

How it works

From a closed December to a filed account.

01Closed monthsAll 12 periods closed by the checklist; open items resolved.

02CheckThe system scans for anomalies and suggests corrections before finalising.

03FormsBalance sheet, income statement, cash flow, changes in equity and XML, with one click.

04FilingXML to the Central Registry, DB to the tax office, PDF for the archive; status per client on the board.

Key facts

Annual statements: in one table.

Forms	Balance sheet, income statement, cash flow, changes in equity; XML for the Central Registry; DB return for the tax office
Deadlines	Central Registry: end of February (paper), 15 March (electronic); DB return to the tax office by the same date
Profit tax	10% on taxable profit; monthly advances by the 15th
Standards	Macedonian accounting standards; IFRS for large entities on request
Price	Included from the Bureau plan (MKD 11,900 + 90 per client)

Updated: 2026-09-14

Year-end without a frantic February

Four forms, two filings, one source.

From a closed December to a filed account.

Annual statements: in one table.

Deadlines and obligations for the year.

Frequently asked questions

Other features of Merot Finance.

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