Split by rate
18% standard, 10%, 5% reduced, 0% exports. The system recognises them from journal entries.
VAT for Macedonia
DDV-04 — one click from ledger to UJP
Auto-computes input + output VAT from every journal entry. DDV-04 PDF, KEPU/КЕПУ books, UJP-format export.
What you get
Everything VAT-related
Input vs output
VAT payable = output − input. Adjustments for exempt/non-taxable activity.
KEPU/КЕПУ books
Input + output VAT books per period. PDF preview or Excel export.
DDV-04 PDF form
Ready-to-file form. Every field auto-populated from the ledger.
UJP upload format
Structured file for the UJP e-tax portal. No manual re-entry.
Validation before filing
Pre-flight checks: partner missing tax ID, invoice not in KEPU book, input VAT with no source document.
How it works
VAT period in 5 minutes
Close the period
All invoices and bank movements for the month or quarter are entered and posted.
Generate DDV-04
One button. The system aggregates everything.
Review + approve
KEPU books, balance, validation. Fix issues before filing.
File with UJP
PDF for the archive + structured upload file for the e-tax portal.
FAQ
Frequently asked questions
Which VAT rates are supported?
All MK rates: 18% (standard), 10%, 5% (reduced — food, medicine, hospitality), 0% (exports, international transport). Exempt activity is configurable.
How is pro-rata input VAT handled?
For companies with mixed activity (taxable + exempt revenue), the system computes the deduction coefficient and applies it to input VAT automatically.
Can I file a correction?
Yes — corrective DDV-04 with updated entries. Audit trail stays intact.
What about annual VAT reconciliation?
Monthly returns roll up to an annual VAT summary. Useful for DDV-04A (annual coefficient adjustment).
Do you support quarterly periods?
Yes. Per UJP, the VAT period is monthly when prior-year turnover exceeds 25 million MKD, and quarterly when it does not exceed that threshold. The system sets the schedule from the company's VAT status.
Is reverse charge handled?
Yes — for foreign services and construction (Article 32-a of the VAT Act). Auto journal + return entries.
Related
Other Merot features
Contact
Have a question?
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