Fiscalization and Taxpayer Obligations for Cash Transactions in North Macedonia: Key Requirements

• Fiscalization applies to all taxpayers in North Macedonia who sell goods or services for cash, regardless of VAT registration.
• Taxpayers must use certified fiscal devices, issue fiscal receipts, and install cash registers at all cash-payment locations.
• Obligations include keeping daily financial reports, displaying customer notices, maintaining cash registers, and having a maintenance contract.
• A backup cash register is required if annual turnover exceeds 1,000,000 MKD, except for fuel stations.
• Manual receipts are only allowed in specific emergency situations, but taxi drivers and fuel stations are not permitted to issue them.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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