Freelancer in MK — Registration, taxes and obligations
A freelancer (self-employed) is an individual independently performing professional activities — programming, design, consulting, translation etc. In MK, they must be registered.
Definition
A freelancer (self-employed) is an individual independently performing professional activities — programming, design, consulting, translation etc. In MK, they must be registered.
Details
Options: 1) DOOEL (most common) — limited liability, 10% corporate tax. 2) Self-employed (craftsman, lawyer) — personal liability, personal tax. Obligations: contributions (27.5% on base), VAT (if turnover >2M MKD), revenue & expense ledger or double-entry bookkeeping. Levka is ideal for freelancers — simple invoicing and VAT calculation.
Example
Web developer freelancer: registers DOOEL → invoices clients via Levka → monthly: VAT return, MPIN (if paying self a salary) → annually: annual accounts + tax balance.