A project in Macedonia?
Macedonia isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a DOO in Macedonia, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 3 days (one-stop shop) for the legal process itself.
Minimum share capital: MKD 5,000 for a standard DOO (simplified variant: €1).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notarial certification of signatures
The company agreement and founding declaration are signed by all founders, with mandatory notarial certification of signatures.
Registration via the one-stop shop
Standard registration timeframe for a commercial entity via the one-stop-shop system.
ZP form and banking documents
The director must provide the bank with a notary-certified ZP form, the incorporation decision, and a beneficial-owner status document.
Opening the bank account
Timing depends on the bank chosen and the complexity of the shareholding structure (foreign natural or legal persons).
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 18% | |
| Reduced rates | 10% | fuel (95/98 octane, temporary measure until 1 June 2026) |
| Reduced rates | 5% | basic food, medicines — to confirm against the current list |
Corporate tax
10%.
Is a visa required?
Forming the company is not in itself grounds for residence. A foreigner wishing to reside must also file a work-permit application (positive opinion from the employment agency in case of self-employment).
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in North Macedonia required?
No restriction applies to foreign ownership of a DOO: a foreign natural or legal person can hold 100% of the shares without a local partner or mandatory resident director.
Observed timeframe to open the account
Variable timeline depending on the bank and shareholding complexity; a notary-certified ZP form is required before opening.
Share capital deposit
Minimum share capital: MKD 5,000 for a standard DOO (simplified variant: €1).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the establishment with the central registry (CRM).
On-site sales & till
A fiscal till is mandatory for recording retail sales.
Cash register suppliers
- myPOS
- SumUp
- Zettle (PayPal)
- Shopify POS
- Lightspeed
Payment providers for small businesses
- PayPal Business
- myPOS
- acquéreur bancaire local (NLB, Stopanska banka)
- Stripe (couverture partielle)
- Adyen
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Macedonia.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Customs Administration of North Macedonia.
On-site consumer rules
As Macedonia is not an EU/EEA member, consumer-protection rules (right of withdrawal, price display, warranties) fall under national law and can differ significantly from the harmonised European framework. We check this point with you based on your on-site sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.