Financial Police filed a complaint for tax evasion of over €117,000
Owner of a company suspected of fictitious postings and inventory manipulations which, according to the complaint, damaged the state budget by 7,211,359 denars.
The Financial Police filed a criminal complaint with the Basic Public Prosecutor's Office – Skopje against one individual and one legal entity on suspicion of committing the criminal offenses "Tax evasion" and "Falsification or destruction of business books", which, as stated, damaged the Budget of the Republic of North Macedonia by a total of 7,211,359 denars or over €117,000.
The complaint states that the first-named, M. D., in his capacity as owner and manager of the legal entity, in 2021, with conscious and premeditated intent, through fictitious postings appropriated collected cash receipts from the sale of oil and oil derivatives in the amount of 7,040,484 denars and thereby did not calculate and did not pay personal income tax in the total amount of 782,198 denars (€12,700).
The Administration reports that the same first-named, through fictitious postings, carried out a reduction of the inventory recorded on account 6630 in the amount of 7,040,484.00 denars, a reduction of revenues on account 7411 in the amount of 3,222,664 denars, a reduction of the VAT liability recorded on account 2301 in the amount of 580,003 denars, and an increase of the purchase value of sold goods on account 701000 in the amount of 3,425,798 denars. With these actions, as stated in the complaint, value-added tax (VAT) in the amount of 1,653,677 denars, personal income tax in the amount of 782,198 denars, and profit tax in the amount of 664,846 denars were not calculated and paid.
Appropriation of inventory also in 2024
Additionally, the Financial Police alleges that in 2024 the first-named M. D. appropriated inventory recorded on account 6630 – "Goods in store with a rate of 18 percent" – in the amount of 12,630,670 denars, failing to record it as shrinkage in the accounting records of the legal entity. According to the complaint, by doing so he did not calculate and did not pay VAT in the amount of 1,925,177 denars and personal income tax in the amount of 1,403,267 denars.
With the above actions, the statement says, the first-named M. D. and the second-named legal entity damaged the Budget of the Republic of North Macedonia in a total amount of 7,211,359 denars or €117,000. The criminal complaint has been submitted to the Basic Public Prosecutor's Office – Skopje, which will proceed with the case.
Published: August 4, 2026 12:23.
Photo: Archive
