# North Macedonia Public Revenue Office tax enforcement

> Live situation record from CLSTR: https://clstr.news/situations/north-macedonia-public-revenue-office-tax-enforcement
> Updated: 2026-10-24T07:19:31.000Z. Sources: 13. Developments: 2.

The Public Revenue Office (UJP) of North Macedonia has initiated efforts to increase tax compliance through targeted campaigns and audits. In Mavrovo, the agency conducted information sessions for the tourism sector, emphasizing that all income from short-term rentals via digital platforms must be reported and taxed to ensure market fairness.

Expanding its oversight, the UJP has launched an audit of foreign financial inflows received by citizens during 2021. Utilizing banking data, the agency is issuing personalized notifications to individuals regarding potentially taxable income from abroad. The UJP clarified that receiving a notification does not automatically imply a tax debt; the obligation applies only to income subject to the Law on Personal Income Tax, such as salaries, freelance earnings, rental income from platforms like Airbnb or Booking.com, capital gains from real estate or cryptocurrencies, dividends, interest, and gambling winnings.

The agency noted that the method of transfer—including services like Western Union, Ria, or MoneyGram—does not determine tax liability; rather, the underlying nature of the funds is the deciding factor. While gifts, family support, or loans are not automatically taxable, the UJP warned that if obligations are not met voluntarily, the institution will take legal measures to determine and collect owed taxes.

## Claims

- The Public Revenue Office has begun auditing foreign inflows received by citizens in 2021. (corroborated by 4 sources)
- The audits are based on data provided by banks. (corroborated by 4 sources)
- The UJP has sent personalized notifications to resident individuals regarding potential tax obligations. (corroborated by 4 sources)
- Rental income from platforms like Airbnb and Booking.com is subject to taxation. (corroborated by 4 sources)
- Gifts, family financial support, and loans are not automatically considered taxable income. (corroborated by 3 sources)
- Transfers via Western Union, Ria, or MoneyGram do not inherently create a tax obligation. (corroborated by 3 sources)

## Timeline

### 2026-10-24: Public Revenue Office in North Macedonia audits 2021 foreign inflows

North Macedonia's Public Revenue Office is auditing 2021 foreign inflows based on bank data, notifying citizens of potential tax obligations for income such as freelance work, rentals, and capital gains.

11 sources. https://clstr.news/cluster/public-revenue-office-in-north-macedonia-audits-2021-foreign-inflows

### 2026-10-19: Public Revenue Office promotes tax compliance in Mavrovo tourism sector

The Public Revenue Office held a session in Mavrovo to educate tourism workers and short-term rental providers on tax obligations and reporting income from digital platforms.

2 sources. https://clstr.news/cluster/public-revenue-office-promotes-tax-compliance-in-mavrovo-tourism-sector

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Cite as: North Macedonia Public Revenue Office tax enforcement. CLSTR, https://clstr.news/situations/north-macedonia-public-revenue-office-tax-enforcement