[REVISION HISTORY]
North Macedonia Public Revenue Office tax enforcement
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What changed
2026-10-24 08:48 UTC → 2026-10-24 12:54 UTC ·
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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, 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, and rental income. income from platforms like Airbnb or Booking.com, capital gains from real estate or cryptocurrencies, dividends, interest, and gambling winnings. The agency clarified noted that while gifts and 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, citizens should maintain documentation to prove the origin of funds to avoid UJP warned that if obligations are not met voluntarily, the institution will take legal measures. measures to determine and collect owed taxes.
Versions
- 2026-10-24 12:54 UTC North Macedonia Public Revenue Office tax enforcement
- 2026-10-24 08:48 UTC North Macedonia Public Revenue Office tax enforcement
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