On 10 August 2026, the Revenue Administration of the Republic of North Macedonia published Debtor List No. 8/2026, a comprehensive registry of taxpayers identified as having outstanding tax liabilities that had become due and payable as of 30 April 2026 and remained unpaid as of 31 July 2026. The list, compiled in accordance with the powers vested in the Administration under Article 77 of the Law on Tax Procedure and the Rulebook on the Manner and Conditions for the Publication of Debtor Lists, encompasses a diverse array of taxpayer categories, including but not limited to commercial companies, self-employed professionals, and entities engaged in the provision of goods and services within the VAT-taxable base. The total number of entries on the list stands at 2,453 debtors, with aggregate outstanding tax amounts approximating 185 million denars, comprising value-added tax arrears, withholding tax obligations, and advance tax payments that were not regularized within the statutory filing windows. The publication of the debtor list serves a dual purpose: first, it provides public transparency regarding the Administration’s enforcement activities and the scale of tax non-compliance within the reporting period; and second, it functions as a formal demand mechanism, obligating the listed debtors to regularize their fiscal position within a specified timeframe to avoid adverse administrative and judicial consequences. The notice accompanying the list specifies that debtors must remit the full outstanding amount, inclusive of any accrued interest, by 15 September 2026, thereby providing a forty-five-day grace period from the list’s publication date to the settlement deadline. Debtors who satisfy their obligations by the deadline will have their names removed from the registry, and any associated enforcement actions will be halted. Those who fail to comply by the deadline will be subject to the full panoply of enforcement tools available to the Administration, including but not limited to the freezing of bank accounts, the seizure and auction of movable and immovable property, the initiation of compulsory execution proceedings, and the referral of the case to the competent court for the issuance of an enforceable title. Additionally, the list explicitly states that interest on overdue taxes will continue to accrue at the statutory rate of 0.05% per day, compounded monthly, from the original due date of 30 April 2026, thereby significantly increasing the total liability for late payers. The Revenue Administration further noted that taxpayers who believe they have been erroneously included in the debtor list may submit a formal objection within fifteen calendar days of the list’s public posting, accompanied by substantiating documentation proving the regularization of the disputed tax liability prior to the original due date. Successful objections will result in the immediate exclusion of the taxpayer from the list and the suspension of any enforcement proceedings pending the resolution of the objection. The Administration also reminded the public that the publication of debtor lists is a recurring annual procedure, typically issued in two cycles, with the aim of fostering a culture of tax compliance and reinforcing the Administration’s commitment to equitable and consistent fiscal enforcement.
Key Takeaways
- Mandatory Settlement Deadline of 15 September 2026 for Listed Debtors: All taxpayers featured on Debtor List No. 8/2026 are required to discharge their outstanding tax liabilities in full, together with any accrued interest, no later than 15 September 2026. This forty-five-day window, commencing from the list’s publication on 10 August 2026, represents the final opportunity for debtors to regularize their status without triggering the full spectrum of enforcement mechanisms. Payment can be made via the Administration’s electronic portal, referencing the taxpayer’s unique registration number (ЕДБ), and debtors are strongly encouraged to obtain and retain electronic receipts as proof of compliance, which will facilitate the automatic removal of their name from the list and the cessation of any pending enforcement actions.
- Accrual of Daily Interest at 0.05% from Original Due Date of 30 April 2026: Interest on the outstanding tax amounts will continue to accrue daily at a rate of 0.05% per day, with compounding applied on a monthly basis, calculated from the original statutory due date of 30 April 2026. This means that the longer a debtor delays settlement beyond the 15 September 2026 deadline, the greater the total financial burden becomes, as interest compounds monthly on an ever-increasing principal. For illustrative purposes, a debtor with an outstanding liability of 100,000 denars at the original due date could face an additional interest charge of approximately 1,800 denars by the settlement deadline, and substantially higher amounts if deferral extends further, underscoring the fiscal incentive for timely compliance.
- Formal Objection Procedure and Recourse Available Within Fifteen Calendar Days of List Publication: Taxpayers who contest their inclusion on the debtor list are entitled to file a formal objection within fifteen calendar days of the list’s public posting, i.e., by 25 August 2026. Each objection must be accompanied by comprehensive documentation substantiating the claim that the disputed tax liability had been regularized prior to the original due date of 30 April 2026, or that procedural errors existed in the listing process. The Revenue Administration is mandated to review each objection within thirty calendar days, and if the objection is upheld, the taxpayer will be expeditiously removed from the list, all enforcement proceedings will be suspended, and any already-collected payments will be reconciled and refunded where applicable. This procedural safeguard ensures that the debtor list serves its enforcement purpose while simultaneously protecting the rights of taxpayers to due process and accurate assessment.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
Source: Read Original Announcement