The Directorate of Public Revenue has published the results of 266 field inspections conducted in November 2025, which reveal drastic differences in fiscal discipline between cities in North Macedonia.
Out of the total number of inspections, irregularities were found in 104 entities – which is a serious signal of widespread disregard for legal obligations. In some municipalities, every check has resulted in violations. The “black list” includes:
Kratovo, Kočani, Sveti Nikolë, Dojran, Delčevo and Berovo.
These results show that in certain regions the lack of fiscal discipline is the rule, not the exception.
Cities with over 70% violations in:
Shtip – 81.8% Gevgelija – 71.4% Radovish – 71.4% Negotina – 66.7% Strumica – 57.1%, these regions will be under the control of inspections.
Between 30% and 50% of irregularities were confirmed in: Kumanovo, Gostivar, Kicevo, Ohrid, Tetovo and Resen, indicating that half of the businesses operate legally, but that there is room for improvement.
Cities with the lowest irregularities
Among the examples with the best fiscal discipline are: Manastir – 25% Prilep – 20% Veles – 15.4% Kavadarci – 15.4% Skopje – 14.9%.
Two cities have been free of any irregularities, and they are Dibra and Rosomani. The DAP announced that the cities with the highest percentage of violations will have priority in the next wave of controls. Sanctions so far include fines for failure to issue fiscal coupons, failure to possess fiscal equipment, and failure to submit daily reports.
