Annual Accounts 2025: Complete Filing Guide for CRMS
Every company in Macedonia is required to file annual accounts with the Central Registry (CRMS). This guide covers all required documents, deadlines, and the step-by-step filing process.
What are annual accounts?
Annual accounts are a set of financial statements showing a company's financial position and results for a specific fiscal year. All legal entities registered in the Republic of North Macedonia must file them with the Central Registry (CRMS).
Required documents
- Balance Sheet (Form 36) — shows assets (AKTIVA) and liabilities + equity (PASIVA)
- Income Statement (Form 37) — revenues and expenses for the year
- Trial Balance — list of all accounts with debit/credit balances
- Tax Return (DB-VP) — corporate income tax calculation (10% rate)
- Notes to financial statements — additional explanations
- Cash Flow Statement (SPD) — for medium and large companies
- Statement of Changes in Equity (DE) — for medium and large companies
Filing deadlines
- Paper submission to CRMS: February 28 (following year)
- Electronic submission to CRMS: March 15 (following year)
- Tax return (DB-VP) to UJP: March 15 (following year)
- Advance tax payments: monthly by the 15th (1/12 of annual tax)
Step by step: How to file
- 1
1. Close the books
Make year-end journal entries — close revenue and expense accounts and carry forward balances.
- 2
2. Generate reports
Prepare Form 36 (Balance Sheet), Form 37 (Income Statement), Trial Balance and DB-VP.
- 3
3. Verify AOP codes
Each position has an AOP code (analytical position identifier). Ensure amounts are correct and the balance sheet balances.
- 4
4. File electronically with CRMS
Open the portal e-submit.crm.com.mk, upload reports in XML/CSV format, and sign with a digital certificate.
- 5
5. File DB-VP with UJP
On the portal etax.ujp.gov.mk, complete the tax return. The base is profit before tax, the rate is 10%.
- 6
6. Archive
Keep copies of all submissions and confirmations. Annual accounts must be kept for a minimum of 10 years.
Common mistakes
- Missing the deadline — late filing penalties range from 500 to 3,000 EUR
- Unbalanced balance sheet — Assets must equal Liabilities + Equity
- Wrong AOP codes — each item must be in the correct position
- Forgotten DB-VP — the tax return is a separate document filed with UJP, not CRMS
- Unconfirmed electronic submission — verify you received confirmation from the system
Facturino generates all reports automatically
Balance sheet, income statement, trial balance and DB-VP — in UJP format, ready to file. No manual calculations, no stress.
Start free