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[BUSINESS] · North Macedonia · 3 sources

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Ohrid tourism sector targeted by tax compliance campaign

The Public Revenue Office (UJP), in collaboration with the Municipality of Ohrid, has launched an information campaign titled ‘Fair tourism begins with reported income.’ The initiative aims to educate taxpayers within the tourism sector about their legal obligations to report and pay taxes on income earned from tourism activities.

During an information meeting in Ohrid, officials clarified that the tax obligation applies to all individuals renting out accommodation, including apartments, houses, or rooms, regardless of whether the rental is for long-term stays or short-term periods. This includes bookings made through platforms such as Airbnb, Booking.com, and TripAdvisor. The tax must be paid whether the guest is domestic or foreign and whether the payment is made in cash or via bank transfer.

The campaign also emphasizes the formalization of seasonal workers, such as cooks, bartenders, and receptionists. For engagements lasting up to 180 days per year, employers must formalize the relationship according to labor laws. Additionally, temporary seasonal activities, such as renting watercraft or selling souvenirs, are subject to specific tax requirements, including lump-sum personal income tax requests. The primary goal is to reduce the gray economy and unfair competition to support local economic development and public services.

Entities

Municipality of Ohrid · Ohrid · Public Revenue Office