Fiscal receipts for online sales in North Macedonia — what the law requires

Everyone opening an online store asks this question, and a clear answer is surprisingly hard to find.

Note: this is a general explanation of the rules in North Macedonia, not tax advice. For your specific case, ask an accountant or the Public Revenue Office (UJP) — the rules change.

The general rule

The obligation to issue a fiscal receipt is tied to cash payment. If you collect cash — including cash on delivery — the obligation applies.

If all payments go through a bank (bank transfer, or a card through a banking system), you issue an invoice, not a fiscal receipt.

The three common cases

1. Card or bank payments only
An invoice for every sale. A fiscal cash register usually isn’t needed.

2. Cash on delivery
This is where most of the confusion is. The courier collects the cash, but the turnover is yours — so the obligation to issue a fiscal receipt applies. In practice, the receipt is issued and included with the parcel.

3. Both
The most common case in practice. That means both a fiscal cash register and invoices — depending on how each order is paid.

What is often missed

The courier company doesn’t take over the obligation. They only pass the money on. The turnover is yours, and so are the records.

Every sale needs a document. Not a total at the end of the day — one for every order.

The daily report. If you have a fiscal cash register, the Z-report is printed at the end of every day with turnover.

VAT — a separate question

Whether you must register for VAT depends on your turnover, not on whether you sell online. The threshold is the same as for any other business.

If you are VAT-registered, the store must show prices including VAT to individuals, and issue invoices with the tax shown separately.

e-Invoicing — what is coming

The Public Revenue Office’s electronic invoicing system is gradually becoming mandatory. For sales to companies, this means the invoice is reported electronically and gets a unique code.

If you also sell to companies, it is worth preparing in advance — the software you use should support e-invoicing.

Practical advice about your system

The biggest headache isn’t the legal obligation — that part is clear. It is when the system doesn’t record payments automatically, so at the end of the month the books don’t match the bank.

Before you launch the store, place a test order with every payment method and check that each one ends up correctly in your records. Half an hour now, versus two days hunting for errors in January.

When to ask an accountant

Before the launch, not after. Half an hour of advice before going live is cheaper than correcting months of wrong records.