Capital
Skopje
Currency
Macedonian denar
Languages
Macedonian, Albanian
Population size
2.0M
Average Monthly Salary
€500
EU
Not a Member
Region
Southeast-Europe
Gift Giving Norms
Modest swag, personal gestures
Major Corporate Gift Days
New Year, Independence Day
Customs Complexity
Medium
VAT - Standard Rate
18%
Duty Free Threshold
€45
Ave Duty Rate
5%
1. Employee Swag vs. Gifts
Under North Macedonian law, non-cash benefits provided to employees may be considered taxable income unless they are demonstrably needed for work duties. The Public Revenue Office (Uprava za javni prihodi) determines if items qualify as essential job tools or personal perks.
1.1 Swag for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
Branded uniforms, safety gear, or job-critical tools are typically non-taxable, as they are essential for employees’ roles.
Branded Accessories
T-shirts, mugs, or stationery bearing a noticeable company logo, distributed across the workforce, may be treated as a corporate identity measure rather than a personal benefit.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Electronics, premium clothing, or goods lacking a strong work link can be classified as taxable salary. The employer must then handle any additional income tax or social contributions.
Frequent Gifting
Multiple gifts in one year can raise questions of disguised remuneration. Seek local tax advice if planning repeated swag drops for staff.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Business gifts intended for promotion or relationship-building are often deductible, provided the cost is reasonable and documented. Gifts of questionable relevance may attract scrutiny from tax authorities.
Compliance & Anti-Corruption
North Macedonia has improved its anti-corruption efforts in recent years. Retaining records of higher-value or frequent gifts is advisable, especially in regulated sectors or if recipients have public affiliations.
1.3 Marketing Swag
Items (e.g., branded tote bags, T-shirts) handed out at fairs, launches, or corporate events typically qualify as marketing expenses, assuming you maintain evidence of their promotional function.
2. Shipping, Customs & Duties
North Macedonia is not in the EU Customs Union, but the SAA with the EU may provide tariff reductions for certain EU-origin goods if rules of origin are met.
2.1 Shipping
Possible SAA Tariff Preferences
Depending on the product and its EU origin, you might secure reduced or zero customs duties under the SAA. An EUR.1 certificate may be necessary to claim these benefits.
Documentation
A commercial invoice, HS codes, and accurate product descriptions support a smoother customs clearance. Demonstrating EU origin is vital if you aim to use SAA preferences.
2.2 Importing
Import Duties & VAT
Goods from other global regions typically face standard customs duties plus local VAT (commonly 18%) on (value + duties + shipping). The duty-free threshold may be relatively low, so confirm up-to-date rules.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers all import taxes/fees, easing the process for the North Macedonian recipient.
Delivered At Place (DAP)
The recipient pays import duties/VAT upon arrival, potentially causing delays or surprise costs if they are unaware.
2.4 With Monday Merch
We can ship from our Dutch warehouse (Rotterdam) with EUR.1 certification if appropriate, helping minimize customs costs while keeping your process tax compliant.
3. Cultural & Local Etiquette
3.1 Swag customs
Warm & Relationship-Focused
North Macedonian culture values personal relationships and hospitality. A considerate, moderately priced gift or swag can enhance professional ties.
Gift-Giving Occasions
Religious & New Year Holidays: Many businesses exchange gifts around Orthodox Christmas (7 January) or New Year (1 January).
Modest but Thoughtful: Extravagant or excessively high-value gifts can raise concerns. Practical, symbolic gifts often work best.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
Eco-Conscious Trend
While not as heavily regulated as some EU countries, environmental awareness is growing. Using recyclable materials or minimal packaging can reflect positively.
Product Safety & Labeling
Items like electronics, toys, or cosmetics may need to comply with certain standards if widely distributed. Language requirements can vary; consider providing instructions in Macedonian or Albanian if necessary.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Securing explicit data protection consent when shipping to personal addresses is prudent, though data laws may differ from the EU’s GDPR.
Onboarding & Retention
Welcome kits (company-branded apparel, desk items) typically remain non-taxable if modest and aligned with work identity.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Income
Uniforms and necessary gear are non-taxable. High-value, non-work items may be taxed as wages.
B2B Gifting & Marketing
Corporate gifts with clear promotional aims are deductible. Promotional swag is classified as marketing expenses if properly recorded.
Shipping & Customs
SAA with the EU may reduce duties on EU-origin goods.
Non-EU shipments face standard duties + 18% VAT.
Monday Merch from Rotterdam can provide EUR.1 if applicable, streamlining the process.
Cultural Norms
Building strong personal relationships is key; moderately priced, thoughtful gifts are best. Popular gifting periods often revolve around New Year or religious festivities.
7. Frequently Asked Questions
7.1 Questions & Answers
Must employees pay tax on uniforms?
No, if uniforms are job-required; personal-value swag might be taxed as salary.
What about gifts to clients?
Deductible if they have a promotional function and cost is kept reasonable.
Cultural pointer?
Relationships matter—modest, thoughtful gifts build rapport, while flashy presents can be off-putting.
Sources
Public Revenue Office (Uprava za javni prihodi) – Guidance on tax, employer obligations, and local compliance.
Customs Administration of North Macedonia – Info on import duties, documentation, and potential SAA benefits.
Invest North Macedonia – Support for businesses, including local compliance resources.
Disclaimer
This guide is for informational purposes only and does not constitute legal or tax advice. Confirm specifics with North Macedonian authorities or local experts to remain fully tax compliant.
