Pursuant to the Law on the Management of Packaging and Packaging Waste from December 1, 2021, a fee is charged for biodegradable bags for carrying goods, which is collected and paid by merchants on a quarterly basis.
The record sheet for sold biodegradable bags is submitted quarterly and for the period October – December 2022. is being delivered by January 15, 2023.
The record sheet, with a copy of the payment slip for paid fees, is sent by mail or delivered in person to the Archive of the ministry of Environment and Spatial Planning at the address:
Ministry of Environment and Spatial Planning / Waste Sector
Square “Holy Mother of God”  no. 3, 1000 Skopje

The fee that is charged is worth 15 denars.
The compensation that the merchant who is a VAT payer should pay to the account of the Ministry of Environment and Spatial Planning amounts to 12.7 denars, without the value of VAT of 2.3 denars which is paid according to the Value Added Tax Law.
Traders who are not VAT liable are obliged to pay the full fee of 15 MKD to the Ministry of Environment and Spatial Planning.

Account information:
Fee for biodegradable bags for the transport of goods
Name of the recipient – Budget of Republic of North Macedonia
Recipient’s bank – National Bank of Republic of North Macedonia
Account – unique treasury account 100000000063095
Budget user account – single user – 121011520263110
Revenue code and program – 718159 26

The form is prescribed in accordance with the Regulation on the biodegradability standards that the bags for carrying goods must meet, the way of putting biodegradable bags on the market by traders, as well as the form and content of the record-keeping form (Official Gazette of the Republic of North Macedonia No. 265/2021).