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Cach register

Who is obliged to introduce fiscal system of equipment for cash payments registration?

The taxpayers who are performing turnover of goods and services for which the payment is in cash, they are obliged to introduce and use approved GPRS fiscal system of equipment for cash payments registration.

According to the “Decision for exemption from the obligation to use Integrated Automatic Management System for taxi passenger transport providers“ (Official Gazette, No.121/18), taxpayers performing auto-taxi services are exempt from obligation to use the integrated automatic management system untill 31.12.2018.

Who is not obliged to introduce cash register for cash payments registration?

  • The taxpayers who are paying the Income Tax from performing activity according to a lump – sum assessed net income, except the taxi drivers. They prove their status with a Decision issued by the Public Revenue Office;
  • The natural persons who rent residential or business premises;
  • Persons who are not traders for the turnover of non processed and own agricultural production which is performed on the market stands as well as out of the markets;
  • Persons who are performing activity in premises which are located in the areas under 300 inhabitants and who are located in highland and difficult accessible places, with the exception of the tourist places;
  • The persons who sale newspapers and magazines;
  • The persons who perform street sales of tickets used in organizing games of chance such as instant lottery, and sales of the cards used in organizing games of chance like tombola;
  • The persons who are performing continuous turnover, for which they issue cash payment receipts and for which subsequent payments are foreseen (delivering of electricity, water, telephone services, heating and cooling etc.);
  • Selling goods or services through vending machines that operate with coins and banknotes.

Fiscal system of equipment

The fiscal system of equipment provides registration of total turnover of sold goods, performed services and the tax amount. Through the fiscal system of equipment it is performed printing and issuing of cash receipts, daily financial report and control financial report. The fiscal memory is incorporated, which provides single data registration and their multiple reading.

The fiscal system of equipment is contained of cash register equipment and of integrated automatic management system.

Types of cash registers:

  • electronic cash registers with fiscal memory;
  • fiscal printers;
  • electronic systems with fiscal memory for retail turnover registration of oil derivates through counting resources for the quantity and the expenditure of the liquid fuel (petrol pumps, gas stations etc).

The integrated automatic management system is a system for permanent electronic communication with the PRO and everyday automatic data transmission in the form of daily financial report. The integrated automatic management system consists of:

  • GPRS terminal (General Packet Radio Service) and
  • Criptomodule.

Cash receipt

  • Cash receipt is a document by which it is confirmed the payment of the price of good i.e. service issued by the cash register.
  • The cash register receipt is contained of coupon and control imprint which are identical and they are recorded at the same time. Part of the coupon imprint is given to the buyer of the good i.e. the service user and the control imprint is kept by the taxpayer.
    The control imprint except in paper can be writable on electronic media as well. The electronic control trail should guarantee the non deletion of data after the fulfillment of the capacity and the inability to print the fiscal receipt.
    The taxpayer is obliged to keep the control imprint or electronic control trail of the fiscal receipt in the facility five years from the date of the last operation.
  • Cash register receipt is issued to the buyer of the good i.e. to the service user at the moment of delivering and payment of the good i.e. performing and payment of the the service payment.
  • In dealer trade, the taxpayer is issuing the cash register receipt to the distributor, who is obliged to deliver to the buyer when payment of the good’s price is done.

Registration of the cash registers

During the registration of the fiscal system with GPRS device there is no need for any written documents i.e. the entire procedure for registration and approval is done electronically, with the exchange of the registration data between service center of the manufacturer (where the taxpayer purchased the fiscal cash register system) and the PRO system.
After the successful electronic registration in the PRO system, the taxpayer can immediately set the fiscal cash register in the business offices and perform registration of the realized cash flow.

Taxpayer’s duties

  • The taxpayer is obliged to install, to put in use and to use the cash register or the integrated automatic management system from the beginning of the facility’s put on use.
  • The taxpayer is obliged to introduce and to use cash register for every working place where the turnover of goods or services is performed and which are paid in cash.
  • The taxpayer is obliged to keep a record for daily financial reports.
  • The taxpayer is obliged to put announcement on the visible place by which he informs the buyer of good i.e. service user for the obligation to ask for cash receipt.
  • For correct turnover recording, the taxpayer is obliged to keep and maintain the cash registers in a working order.
  • For functional and technical maintenance of the cash registers, the taxpayer is obliged to sign a contract for maintenance with the authorized producer / repairer of the cash register.
  • The taxpayer whose average turnover in the business facility exceeds 1.000.000 MKD in the previous year, with exception of the taxpayers who are performing retail turnover of oil derivates (gas stations), is obliged to register and use spare cash register in case of damage and repair of the main cash register.

When the repair or correction of the cash register is necessary and the taxpayer has no obligation to posses a spare cash register, then for the performed turnover of goods or services he is obliged to issue purchaser’s invoice and to keep Urgent accounting book (ISK-03) verified by the PRO.

It is not allowed for the auto taxi transporters and taxpayers engaged in the retail trade of oil and oil products l (gas stations etc.) to issue a purchaser’s invoice.

Authorized manufacturers for fiscal system of equipment with GPRS device:

  1. Akcent kompjuteri - blvd. Orce Nikolov No.133-D3, tel.+389 2 31 33 122
  2. David kompjuteri - blvd. Jane Sandanski No.72/1, tel.+389 2 24 50 372
  3. Duna kompjuteri - st.Skupi, No.57a, tel.+389 2 31 04 500
  4. Makpetrol AD - st. Cyril and Methodius No.4, tel.+389 2 31 12 144
  5. Electro Soft Engineering - st. Ognen Prica No.41a, tel.+389 277 55 15



© Public Revenue Office, Republic of North Macedonia