UJP fiscalization for online stores in North Macedonia

An online store is a sales channel, not an exemption from business-registration, tax or document obligations. The correct treatment depends on seller status, the nature and continuity of the activity, payment methods, products and tax regime. This guide is an orientation; confirm the final setup with UJP and an authorised accountant.

Who must register an activity

In its 2026 guidance, UJP states that natural persons earning income from independent activity must register that activity with the competent register. This includes commercial, production, service, trading and other activities intended to generate income.

Regularly buying or producing goods for resale through your own store should therefore not be treated as a private social profile with no business status. Registration creates a verifiable merchant identity, business account and records that can support payment onboarding and customer obligations.

A natural person is not the same as a registered sole trader

A sole trader is a natural person who acquires trader status through registration in the Trade Register. UJP describes a sole trader as conducting commercial activity as an occupation and carrying personal, unlimited liability. The Central Registry provides a dedicated TP registration procedure.

It is also inaccurate to say every internet receipt automatically requires a company. UJP has separate guidance for certain ecommerce income reported by a natural person as other income. That is not an automatic permission to operate a continuous unregistered retail business. Classification depends on the facts; obtain professional or written official guidance for borderline cases.

When fiscalization applies

The Law on Registering Cash Payments governs fiscal systems and fiscal receipts for relevant turnover. UJP guidance indicates that payment by payment card is treated as a cash payment for purposes of this framework. The exact document and technical process should still be confirmed for the merchant's specific model.

A fiscal receipt, invoice, payment confirmation and order confirmation are different things. They serve different purposes. Define issuance, cancellation, refund, daily records and archiving before the first sale rather than after an inspection or customer dispute.

Who can use Kordiva

Kordiva is a B2B ecommerce platform for registered legal entities such as DOOEL or DOO and for registered sole traders. It does not activate merchant access for an unregistered natural person because the commerce and payment workflow requires a verifiable seller.

For supported businesses using Stripe-powered payments, Kordiva connects the merchant to Stripe Connect onboarding. Stripe performs its own verification and makes its own eligibility decision. Kordiva separately applies its own compliance and risk policy, including which organizations, products and business models are permitted on the platform.

Checklist before launching

Confirm entity form and activity, tax number and business bank account, tax and VAT status, fiscal treatment for each payment method, invoices and cancellations, purchase terms, privacy, delivery and returns. Keep official responses and accounting documentation where appropriate.

Then test the complete operational journey: order, card payment, cash on delivery if offered, required documents, refund and reconciliation. Kordiva connects the storefront, checkout and operations, while the merchant remains responsible for accurate information, lawful sales, tax, fiscal documents and fulfilment.