How do I install the North Macedonia Vat skill?

Run npx skillmds@latest add openaccountants/north-macedonia-vat in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the North Macedonia Vat skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a North Macedonia VAT (DDV) return for any client. Trigger on phrases like "Macedonia VAT", "North Macedonia VAT", "DDV", "PRO filing", or any request involving Macedonian VAT. North Macedonia is NOT an EU member state but is an EU candidate country. ALWAYS read this skill before touching any North Macedonian DDV work. It is listed under AI & ML on SkillMD.

Is North Macedonia Vat safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with North Macedonia Vat?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is North Macedonia Vat free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published North Macedonia Vat?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

North Macedonia Vat by openaccountants

Name: North Macedonia Vat
Author: openaccountants

North Macedonia DDV Return Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Field	Value
Country	Republic of North Macedonia
Tax name	DDV (Danok na Dodadena Vrednost)
Standard rate	18%
Reduced rates	10% (food and catering services — from 2024), 5% (basic foodstuffs, medicines, medical equipment, books, computers, solar panels, baby products, feminine hygiene, public transport, agricultural inputs)
Zero rate	0% (exports; basic foodstuffs specified by government — bread, flour, cooking oil, sugar, rice — effective from government decree)
Exempt supplies	Financial services, insurance, medical, education, residential rental, postal universal service
Return form	DDV declaration
Filing portal	https://e-ujp.ujp.gov.mk
Authority	PRO/UJP (Upravata za Javni Prihodi)
Currency	MKD (Macedonian Denar)
Filing frequency	Monthly (turnover > MKD 25,000,000), quarterly (turnover <= MKD 25,000,000)
Deadline	25th of month following period
Registration threshold	MKD 2,000,000 annual turnover
Contributor	Open Accountants Skills Registry
Validated by	Pending — requires licensed Macedonian tax practitioner

Conservative defaults:

Ambiguity	Default
Unknown rate	18%
Unknown purchase status	Not deductible
Unknown counterparty	Domestic North Macedonia
Unknown business-use	0%
Unknown blocked status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction	MKD 200,000
HIGH tax-delta	MKD 20,000
MEDIUM concentration	>40%
MEDIUM defaults	>4
LOW net position	MKD 500,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement. Banks: Komercijalna Banka, Stopanska Banka, NLB Banka, Halkbank, ProCredit Bank.

Refusal catalogue

R-MK-1 — Below threshold. Trigger: turnover below MKD 2,000,000. Message: "Below mandatory DDV registration threshold."

R-MK-2 — Partial deduction. Trigger: mixed supplies. Message: "Proportional deduction required. Flag for reviewer."

R-MK-3 — TIDZ entity. Trigger: client in a Technological Industrial Development Zone. Message: "TIDZ entities have special DDV incentives. Escalate."

Section 3 — Supplier pattern library

3.1 Banks

Pattern	Treatment	Notes
КОМЕРЦИЈАЛНА БАНКА, СТОПАНСКА БАНКА, NLB	EXCLUDE	Financial service exempt

3.2 Government

Pattern	Treatment	Notes
УЈП, UJP, PRO	EXCLUDE	Tax payment
ФОНД ЗА ПЕНЗИСКО, ФОНД ЗА ЗДРАВСТВЕНО	EXCLUDE	Social security

3.3 Utilities

Pattern	Treatment	Notes
ЕВН, EVN MAKEDONIJA	Domestic 18%	Electricity
МАКЕДОНСКИ ТЕЛЕКОМ, А1, ONE.VIP	Domestic 18%	Telecoms

3.4 SaaS non-resident

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, ADOBE, META	Reverse charge 18%	Self-assess
NOTION, ANTHROPIC, OPENAI	Reverse charge 18%

3.5 Food and entertainment

Pattern	Treatment	Notes
ВЕРО, РАМСТОР, КАМ МАРКЕТ, ТИНЕКС	Default BLOCK	Personal
РЕСТОРАН	Default BLOCK	Entertainment

3.6 Internal transfers

Pattern	Treatment	Notes
ИНТЕРЕН ТРАНСФЕР	EXCLUDE
ПЛАТА, SALARY	EXCLUDE

Section 4 — Worked examples

Example 1 — Non-resident reverse charge

Input: NOTION LABS INC ; DEBIT ; MKD 900 Treatment: Reverse charge 18%. Net zero.

Example 2 — Standard domestic sale

Input: ДООЕЛ КЛИЕНТ ; CREDIT ; MKD 118,000 Treatment: Net = 100,000. DDV = 18,000.

Example 3 — Entertainment, blocked

Input: РЕСТОРАН ПЕЛИСТЕР ; DEBIT ; MKD 3,540 Treatment: Blocked.

Example 4 — Export

Input: EU BUYER GMBH ; CREDIT ; MKD 300,000 Treatment: Zero-rated. Full input credit.

Example 5 — Food catering at 10%

Input: КЕТЕРИНГ УСЛУГА ; CREDIT ; MKD 110,000 Treatment: Catering at 10%. Net = 100,000. DDV = 10,000.

Example 6 — Basic foodstuff at 5%/0%

Input: SALE — bread, flour ; CREDIT ; MKD 52,500 Treatment: Check current government decree — may be 5% or 0% for specified basics.

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 18%

5.2 Reduced rate 10% — food/catering services

5.3 Reduced rate 5% — basic foodstuffs, medicines, medical equipment, books, computers, solar, baby, feminine hygiene, transport, agricultural inputs

5.4 Zero rate — exports; government-decreed basic foodstuffs

5.5 Exempt — financial, insurance, medical, education, residential rental, postal

5.6 Reverse charge — services from non-residents at 18%

5.7 Imports — DDV at customs, deductible

5.8 Blocked — entertainment, personal use, vehicles (limited)

Section 6 — Tier 2 catalogue (compressed)

6.1 EU accession impact — evolving legislation

6.2 TIDZ incentives — flag

6.3 Vehicle costs — limited recovery, flag

6.4 Government decree rates — verify current list

Section 7 — Excel working paper template

Standard layout.

Section 8 — Bank statement reading guide

Format: Komercijalna/NLB CSV, DD.MM.YYYY, MKD. Language: Macedonian (Cyrillic) or Latin transliteration.

Section 9 — Onboarding fallback

9.1 EDB — "What is your DDV identification number (EDB)?"

9.2 Filing period — monthly or quarterly?

9.3 Prior credit — always ask

Section 10 — Reference material

Sources

Zakon za DDV, Official Gazette No. 44/1999 (as amended)
PRO/UJP e-Taxes — https://e-ujp.ujp.gov.mk

Change log

v2.0 (April 2026): Full rewrite to 10-section architecture.
v1.1/v1.0: Initial skill.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

North Macedonia Vat

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