What is a VAT Return? — How to file DDV-04
The VAT return (form DDV-04) is a mandatory tax form through which VAT-registered businesses report input and output VAT for a given period. The difference (output minus input VAT) is either paid or claimed back.
Definition
The VAT return (form DDV-04) is a mandatory tax form through which VAT-registered businesses report input and output VAT for a given period. The difference (output minus input VAT) is either paid or claimed back.
Details
Filing deadline: by the 25th of the month after the tax period ends. The period is monthly (turnover above 25M MKD) or quarterly. Filed electronically via UJP's e-Tax portal. Must be filed even with no turnover (zero return).
Example
For Q1 2026 (January–March), the VAT return is due by April 25. If you have output VAT of 50,000 MKD and input VAT of 30,000 MKD — you pay the 20,000 MKD difference.