Submission of Annual Account in paper form

 According to the legislation of the Republic of North Macedonia, the legal entities are obliged to keep accounting and submit the balance sheet schemes to the Registry of Annual Accounts at the Central Registry. 

 Annual Accounts in paper form are submitted to the Central Registry Counters. Annual Accounts are comprised of:

• Balance sheet (Financial Statement)
• Income statement (Income statement / Profit and Loss Statement and Statement of comprehensive income)
• State records - DE form
• Form for revenue structure per activity- SPD
• Note for distribution of the result
• Explanatory notes
• Proof of payment
• Certificate of an accountant/ an authorized  accountant issued by ISOS
• Applicant Statement under moral, material and criminal responsibility for the accuracy and truthfulness of the data presented in the annual accounts and financial report.

Additional information regarding the service, the tariff as well as the required documents and prerequisites may be found in our manuals, instructions and procedures for use. 

The size of an entity may be check at the following location.

Note: Medium and large companies are obliged to submit an annual account electronically (there is no possibility for paper submission)