The Macedonian Public Revenue Office (PRO) has begun verifying inflows from abroad received by citizens during 2021, based on data obtained from banks. Personalized notifications have already been sent to some citizens, specifying a deadline for fulfilling any potential tax obligations.
The PRO warns that if these obligations are not met voluntarily, the authority will take measures within its legal mandate to assess the tax due. However, the institution emphasizes that not all inflows from abroad are subject to taxation, and receiving a notification does not automatically mean that a citizen owes tax.
The reporting obligation applies to income from abroad that is taxable under the Personal Income Tax Law. This includes wages, fees, income from freelance work and intellectual services, the rental of real estate via platforms such as Airbnb and Booking.com, capital gains from the sale of property, cryptocurrencies, and securities, as well as dividends, interest, royalties, and winnings from games of chance.
Funds received as gifts, family support, or loans do not automatically constitute taxable income. The same applies to transfers via Western Union, Ria, MoneyGram, and similar services, as the method used to send the funds does not, in itself, determine the tax liability.
“The tax treatment depends on the actual basis for the inflow and whether the income is subject to taxation under legal provisions,” the Public Revenue Office (PRO) said.
When necessary, individuals should possess appropriate documentation regarding the origin and basis of funds received from abroad.
The PRO urges anyone who has received funds from abroad to verify whether they have a tax liability. If so, they should submit an electronic personal income tax prepayment calculation (e-PPD) and pay the determined amount.
Information regarding the reporting procedure, payment, and the application of double taxation avoidance agreements can be found on the PRO’s official website and through the electronic tax services system.
Further information is available via email at info@ujp.gov.mk, by calling the toll-free number 0800 33 000 (from a landline) or 02 3253 200 (from a mobile phone), as well as at the offices of the Public Revenue Office.