Overview
The North Macedonia Pillar Two GIR Form is a jurisdiction-specific tax form used to report North Macedonia’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with North Macedonia’s legislative implementation. This form template aligns fully with North Macedonia’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
- Fillable Forms
Ready-to-use, fillable Pillar Two forms that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
- Certified Translations
Handle multilingual requirements with confidence. Orbitax Filing Manager provides certified translations for Pillar 2 tax forms, enabling users to review forms in their native language to prevent misunderstandings and ensure accurate reporting.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and unifies all submission activities in one place to mitigate fragmented workflows.
- Collaboration
Orbitax’s integrated workflows allow professionals to collaborate effortlessly across teams and timezones. Request for missing data, assign tasks to members for review, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Entity Data Consolidation
By uploading data at either the group or entity level, you can establish a definitive single source of truth directly within the platform.
Form Selection
Select the form you wish to work with, give it a title, choose the reporting entity, and pick the UPE currency, which will be automatically generated from the entity data you submitted.
Instruction Language
Access form-filling instructions directly within the platform, available in both the local authority’s language and English (where provided).
Data Input and Workflow Automation
Fill out the necessary forms by hand or send an email invitation to stakeholders (such as preparers, reviewers, and managers) using data-collection procedures. When a GMT license is active, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed [FORM TYPE] in the required formats (PDF, XML).
Transmissions
The platform facilitates the direct transmission of both XML and PDF filings straight to the relevant tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under North Macedonia’s GIR legislation.
Aligned with North Macedonia’s local GIR implementation rules and guidance.
GIR Pillar Two tax form is applicable for fiscal years from 2024 onwards.
Helps prepare GIR disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Macedonia Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with North Macedonia's Pillar Two filing standards.
Minimize errors and manual data handling in North Macedonia's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and North Macedonia’s local legislation.
Simplify coordination between global and local teams for Pillar Two compliance.
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Macedonia | GloBE Information Return (GIR) | N/A | E-Filing (UJP Portal, Public Revenue Office of North Macedonia) | 01/01/2024 | 06/30/2026 |
FAQs
How does the North Macedonia Pillar Two GIR Form fit into a group wide Pillar Two compliance strategy?
The Orbitax platform allows groups to manage GIR filings across multiple jurisdictions from a single interface. The North Macedonia GIR Form can be prepared and submitted as part of a broader group wide compliance workflow with all relevant data mapped consistently across jurisdictions keeping everything aligned from one central place.
How does Orbitax handle the North Macedonia GIR Form if it is only available as a web portal?
Where no downloadable form is available Orbitax builds a form containing all the information necessary to complete the filing with all required data fields included. Once better visibility into the portal's requirements is obtained a jurisdiction specific form will be developed to more closely mirror the official filing interface.
What is the difference between Form Instructions and Filing Instructions for the North Macedonia GIR Form?
Form Instructions are copies of the official guidance issued by the relevant authorities explaining the rules to follow when filling in the form. Filing Instructions are created by Orbitax and cover the steps needed to submit the form and can be downloaded from the Instructions tab at the top of the form.