In the period from 18.08.2025 to 24.08.2025, the Public Revenue Office (PRO) conducted a total of 167 field fiscalization inspections, targeting various types of business entities, including: restaurants, cafes, bars, hotels, boutiques, hair salons, pharmacies, private healthcare providers, spa centers, gas stations, organizers of games of chance, and other retail outlets.
The inspections were carried out in several cities across the country, including tourist destinations where there is an increased influx of tourists during the summer period.
Out of a total of 167 inspected entities, 69 (41.3%) were found to have irregularities in accordance with the Law on Registration of Cash Payments. Of these, 51 fines were for failure to issue fiscal receipts, 14 for not maintaining a daily report book, 2 for not having a backup fiscal system or equipment, and 2 for fiscal receipts not containing the prescribed elements.
For the identified irregularities, 69 misdemeanor sanctions – fines – were imposed, which will be determined according to the size of the entity. For one entity, due to repeated failure to issue fiscal receipts within a two-year period, a measure of temporary suspension of business activity (sealing) was imposed.
The analysis of conducted inspections and identified irregularities by cities is as follows:
- In Skopje, 41 inspections were carried out, and 11 irregularities were identified;
- In Ohrid, Bitola, and the village of Dobrushevo, Mogila, 23 inspections were carried out, and 5 irregularities were identified, of which: 2 irregularities in Ohrid, 2 in Bitola, and 1 in the village of Dobrushevo, Mogila;
- In Prilep, Kavadarci, Veles, Gradsko, and Rosoman, 22 inspections were carried out, and 7 irregularities were identified, of which 3 in Prilep, 2 in Rosoman, and 2 in Veles;
- In Tetovo, Gostivar, and Kichevo, 42 inspections were carried out, and 22 irregularities were identified, of which 6 in Tetovo, 7 in Gostivar, 3 in Kichevo, 4 in the village of Vrutok, 1 in the village of Raven, and 1 in the village of Zherovjane;
- In Shtip, Probishtip, Vinica, and Kumanovo, 35 inspections were carried out, and 20 irregularities were identified: 10 in Kumanovo, 4 in Shtip, 4 in Vinica, and 2 in Probishtip;
- In Strumica and Berovo, 5 inspections were carried out with 5 irregularities identified, of which 1 in Strumica, 3 in Berovo, and 1 in Novo Selo.
We urge all taxpayers to act conscientiously and in accordance with the legal provisions, in order to contribute to strengthening tax compliance and promoting tax discipline in the country.
Regular and accurate reporting of income and timely payment of taxes is not only a legal obligation but also a moral duty to society. Tax revenues form the basis for financing healthcare, education, infrastructure, and other public services from which we all benefit. Responsibility starts with each individual and every company.
The Public Revenue Office, based on the conducted inspections in accordance with Law on Registration of Cash Payments will carry out cross-checks in order to verify the accuracy of the reported income of the taxpayers.
Issuing fiscal receipts and using mobile fiscal devices are not only a legal obligation – they are also a key step towards a fair, transparent, and responsible business environment.
The Public Revenue Office remains firmly committed to the consistent application of the laws and ensuring equal treatment for all taxpayers.
