FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 04.09.2026 | News: 42

Last document published on: 20.07.2026 | Documents: 19

Highlight

North Macedonia has been fiscal territory since 2001. It operates a hardware-based fiscalization system under which the issuance of fiscal receipts is mandatory. While a POS application does not require certification, a communication with the Tax Authority is required. The official currency is the Macedonian Denar (MKD).

Flag of North Macedonia

North Macedonia

A key feature of the system is mandatory electronic communication with the Tax Authority via a GPRS terminal. Fiscal devices automatically transmit daily financial (Z) reports to the Tax Authority, enabling continuous oversight without manual submission by taxpayers. Each fiscal device is uniquely registered, sealed, and connected to a dedicated security module, and its components—including fiscal memory and electronic journal—must be maintained and retained for legally defined periods.

Type of fiscalization: Hardware

North Macedonia applies a hardware-based fiscalization system, requiring the use of certified fiscal devices equipped with fiscal memory and a secure communication module. These devices digitally sign and store transactions and automatically transmit daily fiscal reports to the Tax Authority via a GPRS connection, ensuring continuous regulatory oversight. 

Latest news for North Macedonia

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North Macedonia has published a Draft Law on Electronic Invoicing proposing voluntary use from October 1, 2026 and phased mandatory adoption from April 1, 2027. The timetable is not yet legally binding, but businesses and software providers can already test the e-Faktura system.

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Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.

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Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.

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North Macedonia has entered the third testing phase of its e-Faktura system. Mandatory B2B e-invoicing is expected to start in phases from April 2027, with further scope from July 2027. Businesses and software providers should prepare integrations and follow official rules as they are finalized.

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The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed.
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A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.

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Most important documents for North Macedonia

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This document is an official technical instruction/protocol specification issued by the Public Revenue Office of North Macedonia. More precisely, it is a mandatory IT-technical regulatory document that defines the communication and data-exchange protocol between a fiscal device (cash register / fiscal printer) and the crypto module.
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This document addresses the key topics of connecting taxpayers’ fiscal systems with the Public Revenue Office information system, the roles of the GPRS terminal and crypto module, approved fiscal equipment architectures, GPRS/TCP-IP communication protocols, registration and deregistration procedures, packet structure and data limits, encryption and digital signing, error detection mechanisms, communication workflows, and transitional implementation provisions.
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This regulation provides a comprehensive framework governing the technical, functional, and security requirements of fiscal equipment and integrated automatic management systems used for registering cash payments. It defines in detail the structure and operation of fiscal devices, including fiscal memory, crypto modules, GPRS terminals, electronic audit trails, and the mandatory forms of fiscal receipts, reversal documents, and financial reports.
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This law regulates the mandatory registration of cash payments in North Macedonia through the use of approved fiscal equipment and systems. It obliges taxpayers who receive non-bank (cash or card) payments to issue fiscal receipts or invoices and to electronically transmit sales data to the Public Revenue Office.
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This document provides an overview of the legal and technical framework governing the issuance of fiscal receipts in North Macedonia, which applies a mandatory, hardware-based fiscalization system requiring taxpayers to issue fiscal receipts for all cash and cash-equivalent payments using certified fiscal devices

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This law regulates the mandatory registration of cash payments in North Macedonia through the use of approved fiscal equipment and systems. It obliges taxpayers who receive non-bank (cash or card) payments to issue fiscal receipts or invoices and to electronically transmit sales data to the Public Revenue Office.
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