In the period from August 25, 2025, to August 31, 2025, the Public Revenue Office (PRO) conducted a total of 90 on-site fiscalization inspections, targeting various types of business entities, including restaurants, cafés, bars, hotels, boutiques, gas stations, and other retail outlets.
The inspections were primarily initiated based on citizen reports submitted via the 198 hotline and were carried out in coordination with other state institutions. Additionally, supervisory checks were conducted at music and entertainment events to promote transparency, protect consumer rights, and encourage taxpayers to comply with legal obligations.
Out of the 90 inspected entities, no irregularities were found in 70, while 20 entities were found to have violations in accordance with the Law on Cash Register Operations, as follows:
- 14 fines for failing to issue fiscal receipts,
- 1 fine for not having a fiscal system or equipment,
- 2 fines for not keeping a daily report book,
- 2 fines for the fiscal receipt not containing the prescribed elements, meaning that the receipt did not separately show the turnover from Macedonian products and
- 1 fine for not maintaining an urgent accounting book.
For the identified irregularities, 20 administrative sanctions – fines – have been issued, which will be assessed according to the size of the entity. For 3 entities, due to repeated failure to issue fiscal receipts within a two-year period, a measure of temporary prohibition from conducting business (sealing) has been imposed.
The analysis of conducted inspections and identified irregularities by cities is as follows:
- In Bitola, there were 4 fines issued, of which 3 were for failure to issue fiscal receipts and 1 fine for not maintaining the Daily Financial Report (KDFI),
- In Kumanovo, 1 fine was issued for a fiscal receipt not containing the prescribed elements, meaning that the receipt did not separately show the turnover from Macedonian products,
- In Radoviš, 1 fine was issued for failure to issue fiscal receipts,
- In Prilep, 1 fine was issued for failure to issue fiscal receipts,
- In Veles, 1 fine was issued for failure to issue fiscal receipts,
- In Demir Hisar, 2 fines were issued for failure to issue fiscal receipts,
- In Makedonska Kamenica, 1 fine was issued for failure to issue fiscal receipts,
- In Kriva Palanka, 2 fines were issued: 1 fine for failure to issue fiscal receipts and 1 fine for not keeping the urgent accounting book,
- In Zubovce village, Vrapchishte, 1 fine was issued for not keeping the daily cash and fiscal report book (KDFI),
- In Probištip, 4 fines were issued: 3 for not issuing fiscal receipts and 1 fine for a fiscal receipt not containing the required elements, meaning that the turnover from Macedonian products was not separately shown,
- In Berovo, 2 fines were issued: 1 fine for not issuing fiscal receipts and 1 fine for not possessing a fiscal equipment system.
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.
Taxpayers for whom the Public Revenue Office has determined unrecorded turnover through fiscalization inspections are advised to record it in their accounting records and accordingly report it in their tax returns.
For taxpayers who voluntarily do not align their accounting records to accurately report and pay their tax obligations, the Public Revenue Office will conduct additional external inspections and will sanction those who violate the legal provisions.
The Public Revenue Office remains firmly committed to the consistent application of the laws and ensuring equal treatment for all taxpayers.
