Subjects of Fiscalization and Taxpayer Obligations in North Macedonia

Fiscalization applies to all taxpayers selling goods or services for cash, who must use certified fiscal devices and issue fiscal receipts regardless of VAT registration status. Taxpayers must install and properly maintain cash registers at all cash-payment locations, keep reports and customer notices, ensure backup or emergency procedures where required, and may issue manual receipts only in limited situations, with taxis and fuel stations explicitly excluded.

The subjects of fiscalization are taxpayers who carry out sales of goods and services for which payments are made in cash (cash payments).

They are obligated to use a certified fiscal device for registering cash payments and issue fiscal receipts.

Regardless of whether the taxpayer is registered or not for the purposes of VAT, if the turnover of goods or services is carried out in cash, he is obliged to introduce and use an approved fiscal device.

Taxpayers must:

• Install and use cash registers from the start of business operations,
• Use a cash register at every location where cash payments are accepted,
• Keep daily financial reports,
• Display a notice informing customers to ask for a receipt,
• Maintain the cash register in proper working condition,
• Have a maintenance contract with an authorised service provider.

Taxpayers are required to keep a backup cash register if annual turnover exceeds 1,000,000 MKD. The backup cash register is used when the main cash register is under repair.

Backup cash registers are not required for fuel stations. 

If no backup is required (and the main cash register cannot be used), the taxpayer must:

• Issue a manual receipt (receipt block),
• Keep an Emergency Accounting Book (ISK-03).

Manual receipts are allowed in the following situations:

• Power outage,
• Fiscal device or communication module failure,
• Temporary malfunctions.

Taxi drivers and fuel stations may not issue manual receipts.