Tax Calendar 2026: All UJP Deadlines

Monthly obligations: VAT and MPIN

The two most common monthly obligations for every VAT-registered business are the VAT return and the MPIN payroll return. These deadlines recur every month and non-compliance carries significant penalties.

• VAT return (DDV-04): Filed by the 25th of the month for the previous month. For example, January VAT is due by February 25.
• MPIN payroll return: Filed by the 15th of the month for the previous month. Contributions must be paid on the same day.
• Corporate income tax advance: Monthly payment by the 15th, calculated based on the previous year's tax liability.
• Personal income tax (PDD): For paid honorariums and author contracts, filed by the 15th of the following month.
• Self-employment income tax advance: Due by the 15th each month, per UJP assessment.

Quarterly deadlines

Some obligations are filed on a quarterly basis, particularly for businesses with smaller turnover or for specific tax forms.

• Quarterly VAT return (for taxpayers with turnover under 25M MKD): Due by the 25th after the quarter ends — April 25, July 25, October 25, January 25, 2027.
• Transfer pricing report (for related parties): Filed together with the annual return, but preparation is quarterly.
• Statistical reports for NBRM: Quarterly reports are due 20 days after the quarter ends.

Annual deadlines: Key dates for 2026

1. 1

   February 28, 2026

   Annual PDD payment report (PDD-GI form) — employers must submit a summary report of all payments to individuals made in 2025.

2. 2

   March 15, 2026

   Annual corporate income tax return (DB-VP) — all legal entities must file for the 2025 fiscal year, along with financial statements.

3. 3

   March 15, 2026

   Annual accounts (final accounts) — filed with the Central Registry. Includes balance sheet, income statement, and supplementary data.

4. 4

   March 31, 2026

   Annual personal income tax return (PDD-GDP) — individuals and sole proprietors report all 2025 income.

5. 5

   April 30, 2026

   Final MPIN submission for the previous year if there are corrections and additional calculations for bonuses paid in Q1.

Penalties for missed deadlines

The Public Revenue Office applies strict sanctions for late filing or non-payment of tax obligations. Penalties can significantly burden the budgets of small businesses.

• Late VAT return filing: Fine of EUR 250 to 1,000 (in MKD equivalent) for legal entities.
• Late tax payment: Interest of 0.03% per day (approximately 11% annually) on the unpaid amount.
• Failure to file annual accounts: Fine of EUR 500 to 2,000 and possible deletion from the Central Registry.
• Failure to file MPIN: Fine of EUR 250 to 1,000 plus interest on unpaid contributions.
• Repeated violations: Possible business activity ban and forced collection through company bank accounts.

How Facturino helps you meet every deadline

Facturino is designed specifically for the Macedonian tax system. It automatically tracks your obligations and notifies you before each deadline. No need to remember dates — the system works for you.

• Automatic VAT calculations based on issued and received invoices.
• MPIN return generation directly from the payroll list.
• Email and in-app reminders 7 days and 2 days before each deadline.
• Data export compatible with the UJP e-Danoci portal.
• Complete history of submitted documents for audit purposes.