Registering a company is the start, not the finish. Once you are operating, a set of recurring obligations keeps your company legally compliant in North Macedonia (Macedonia) — and missing them can mean fines, blocked accounts, or problems at inspection. This is a practical, plain-language checklist of the main ongoing compliance duties for a business owner. Treat it as a map; the specifics of each item depend on your size, activity and sector.
Annual accounts and bookkeeping
Every company must keep proper books and file an annual account (годишна сметка) for the previous business year with the Central Registry. As a rule the deadline is the end of February (with the electronic-submission window running slightly later, generally to mid-March). Keeping accurate, up-to-date accounting throughout the year is what makes this filing — and your tax returns — straightforward.
Beneficial owner (UBO) registration
Companies must register their ultimate beneficial owner(s) — the natural person(s) who ultimately own or control the company — in the beneficial-owners register kept by the Central Registry. This must be done shortly after incorporation and updated on any change (typically within 8 days of the change). It is an anti-money-laundering obligation, and late registration attracts escalating fees, so keep it current whenever ownership or control changes.
Tax filings and payments
Your tax calendar runs all year: monthly profit-tax advances and the annual profit-tax return, VAT returns for each tax period if you are VAT-registered, and payroll taxes and contributions on salaries. Getting these right is a compliance function as much as a financial one — see our guides to company taxes, corporate profit tax and VAT.
Employment obligations
If you have staff, you must register each employee with the relevant agency before they start, keep employment contracts and personnel records, pay salaries and contributions on time, and observe working-time and leave rules. Employee records also carry long retention periods (see archiving below).
Occupational health & safety
Employers must put occupational health and safety measures in place — most importantly a written safety statement with a risk assessment for each workplace, safety training, and health checks. This is a common inspection focus. See the dedicated guide: occupational health & safety obligations for employers.
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Archiving and records
Businesses must manage and retain their documents according to the archiving rules — with a retention plan and defined storage. Some records must be kept for many years (payroll and personnel records especially). See: business records & archiving obligations.
Data protection (GDPR)
If you process personal data — of customers, employees or via CCTV — you have obligations under the Law on Personal Data Protection. See our GDPR guide for businesses. Depending on your activity you may also need sector-specific licences or permits; check what applies to your line of business.
