Merot Finance · VAT

DDV-04 for every client, by the 25th, from the ledger

The VAT period is set per client: monthly above 25 million denars of turnover, otherwise quarterly. The system gathers input and output VAT by rate from every posting, keeps the KEPU books, checks inconsistencies and prepares DDV-04 for e-Danoci, due on the 25th after the period.

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What you get

The return is a result of the bookkeeping, not a separate job.

#FeatureScope
01Rates and periods per client18% standard, 5% and 10% reduced, 0% for exports; a monthly or quarterly period set from the client's turnover.
02Input and output VATVAT payable or refundable from the difference, with corrections for exempt activity and proportional deduction for mixed activity.
03KEPU booksIncoming and outgoing books per period, from the same postings; PDF and Excel.
04Validation before filingPartner without tax ID, invoice without a book, input VAT without a basis, period without closed statements: everything is flagged before DDV-04.
05DDV-04 and the e-Danoci exportA completed return for the archive and a structured export for the UJP portal, without retyping.
06Corrections and annual calculationA corrective DDV-04 with an audit trail; the annual correction of the proportional-deduction coefficient.
How it works

From closed period to filed return.

01Close the periodInvoices, e-Faktura and statements for the month or quarter are posted and matched.
02DDV-04One click: the system gathers everything by rate and does the calculation.
03Review and validateKEPU books, the difference, flagged inconsistencies; fixes before filing.
04FilePDF for the archive and the e-Danoci export by the 25th; status tracked per client.
Key facts

DDV-04: in one table.

Rates18% standard; 5% and 10% reduced; 0% exports and international transport
PeriodMonthly if last year's turnover exceeds MKD 25,000,000, otherwise quarterly
DeadlineFiling and payment by the 25th of the month after the period; nil returns too
RegistrationThreshold MKD 2,000,000 turnover; the system warns when a client approaches it
PriceSolo from MKD 1,500 per month + 150 per client company; Office 4,900 + 120; Bureau 11,900 + 90; Enterprise on quote
Trial30-day trial with full functionality; every firm gets its own address firm.merot.com

Updated: 2026-09-14

Macedonian rules

The VAT rules, built in.

DDV-04The value-added tax return, filed through e-Danoci by the 25th after the period, with payment by the same date.Source ↗
KEPUThe books of received and issued invoices; the basis for input and output VAT in the return.
Proportional deductionFor mixed activity the coefficient is computed automatically and applied to input VAT, with an annual correction.
Registration thresholdMKD 2,000,000 turnover in the previous year; registration with DDV-01 by 15 January.
Questions

Frequently asked questions

Which VAT rates are supported?

All official rates: 18% standard, 5% and 10% reduced (food, medicines, hospitality, household electricity), 0% for exports and international transport; the user defines exempt activities.

How is the proportional deduction calculated?

For companies with taxable and exempt income the system computes the coefficient automatically, applies it to input VAT in every period and makes the annual correction.

Can we file a correction?

Yes. A corrective DDV-04 with the updated postings; the original return and the audit trail stay unchanged.

Does e-Danoci accept the export?

The return is prepared in the structured format for the portal and filed from the client's profile; the firm never retypes values.

Related

Other features of Merot Finance.

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