Businesses that accept cash payments must use certified fiscal devices and issue fiscal receipts regardless of VAT registration, subject to clearly defined exemptions for specific taxpayer categories and activities. The fiscalization system relies on certified devices with fiscal memory and a secure GPRS-based communication and security module to encrypt, sign, store, and automatically transmit daily fiscal data to the Tax Authority, with devices registered electronically and usable immediately after sealing.
Cash Register Obligations and Hardware Fiscalization Requirements in North Macedonia
Public
North Macedonia
Author: Ivana Picajkić
Category:
Fiscal subject related
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1434
Content accuracy validation date:
08.01.2026
Content accuracy validation time:
08:06h
Businesses must use a certified fiscal device if they sell goods or services paid in cash. This applies to all taxpayers who receive cash payments, regardless of whether they are VAT registered.
Taxi drivers were temporarily exempt in the past, but this exemption expired on December 31, 2018.
Cash registers are not required for the following groups:
- Taxpayers taxed on a lump-sum income basis (except taxi drivers), with proof issued by the Public Revenue Office,
- Individuals renting residential or business premises,
- Farmers selling unprocessed agricultural products at markets or outside markets,
- Businesses operating in areas with fewer than 300 inhabitants or in hard-to-reach mountainous regions (except tourist areas),
- Street sellers of newspapers and magazines,
- Street sellers of lottery and gambling tickets,
- Utility providers issuing later payments (electricity, water, telecom, heating, cooling, etc.),
- Vending machines operating with coins or banknotes.
The fiscal system records:
- Total turnover,
- Taxes,
- Issued receipts and reports.
It is used to print fiscal receipts, print daily financial (Z) reports and print periodic and control financial reports.
Each system includes fiscal memory, which stores data permanently and prevents deletion.
The fiscal system consists of:
- A cash register device
- A communication module (Integrated Automatic Management System)
Types of fiscal devices:
- Electronic cash registers with fiscal memory,
- Fiscal printers with fiscal memory,
- Fiscal taximeters (for taxi services),
- Electronic systems with fiscal memory for registering the turnover of petroleum products.
The communication module ensures constant electronic communication with the Tax Authority (Public Revenue Office) and sends daily financial reports automatically.
It consists of:
- A GPRS terminal,
- A security module.
The communication and data transfer between the GPRS terminal and the TA server is carried out via the GPRS network of mobile operators in North Macedonia, intended for data transmission.
The security module is a device that serves to encrypt and digitally (numerically) sign fiscal and transaction receipts, daily, periodic and control financial reports before they are printed and sent to the Tax Authority server.
Each fiscal device is connected to a GPRS terminal and a security module that is used for one fiscal device.
A fiscal receipt confirms payment for goods or services and is issued by the fiscal device. The receipt must be issued at the moment of delivery and payment. Receipts must be stored for 5 years.
Registration of fiscal devices is done fully electronically. No paper documents are required. Data is exchanged between the manufacturer’s service centre and the Tax Authority (Public Revenue Office).
The service provider shall carry out the procedure for commissioning (fiscalization) of the fiscal device in the service centre, (for registering the retail turnover of petroleum derivatives at the location where it is installed). When the fiscal system of equipment is registered in the system of the Tax Authority, the fiscal device shall be sealed with a fiscal seal by the Tax Authority.
Once registered, the cash register can be used immediately.
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New document was uploaded: Regulation on the technical and functional characteristics of the integrated automatic management system (EN)
North Macedonia
Author: ....................
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. Read more
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