Pursuant to the Article 58 of the Public Roads Law (Official Gazette of Republic of Macedonia no. 84/2008, 52/2009 and 124/2010), special fees for road use (toll) can be introduced for: 1) use of motorway, expressway, national road or sections of those; and for 2) use of a bridge, viaduct, or tunnel, built to shorten the route of the existing road.
The manner of determining the fee for road use (toll) for vehicles with either foreign or domestic license plates, and the methods of payment are prescribed with the Article 4 of the Decision on the amount and method of charging the special fee for public roads use (toll), adopted by the Government of the Republic of Macedonia and published in the Official Gazette of Republic of Macedonia no. 89/2009). The Decision was adopted according to the Article 58 paragraph 2 of the Public Roads Law.
The toll for road use in the Republic of Macedonia is collected by an open toll collection system at 10 toll plazas.
According to the Public Roads Law (article 58, paragraph 3), collection of the fee (toll) for road use is performed by the PESR, which is obliged to issue fiscal receipts for the paid toll to the user, who is responsible to keep them in the vehicle while on the road as a proof of paid toll and to present it to an authorized official, as determined by the Law.
The payment of the special fee for road use (toll) is obligatory for all users of a road, its section, or road facilities.
Pursuant to Article 2 of the Law on Registration of Cash Payments, it is mandatory to issue fiscal receipts for all cash payments for goods or services. As per the Article 69, item 10 of the Public Roads Law and the Law Amending the Public Roads Law (Official Gazette of RM no. 84/2008, no.52/2009 and no.124/2010), inspectors of the State Inspectorate for Transport are authorized to monitor and control the toll collection.
As per the article 79, item 3 of the Public Roads Law and the Law Amending the Public Roads Law (Official Gazette of RM no. 84/2008, no.52/2009 and no.124/2010), fine of 100 to 300 Euros in denar counter-value shall be imposed upon any road user for failing to keep the fiscal receipt of toll payment or the prepayment ticket for the whole time while on the road, or for failing to present the receipt to authorized entities, as defined by the law.
According to article 66 of the Public Roads Law, and articles 9 and 16 of the Law Amending the Public Roads Law (Official Gazette of RM no. 84/2008, no.52/2009 and no.124/2010), the following shall be exempt from toll payment when in official use:
Vehicles with police escort,
Visibly marked vehicles of the army of the Republic of Macedonia, the police, the Customs Administration, the PESR, ambulance vehicles, vehicles of the Red Cross, fire service, State Inspectorate for Transport, Protection and Rescue Directorate, the Public Enterprise for maintenance and protection of national and regional roads "Makedonijapat", and funeral vehicles;
Vehicles owned by disabled persons with the following diagnoses: dystrophy, sclerosis multiplex, cerebral paralysis, paraplegia, hemiplegics, quadriplegia, poliomyelitis (infantile paralysis), individuals with over 90% visual impairment, dialyses patients, and persons with amputated leg or arm with body injuries over 80%, as established with an act of the authorized Committee of the Pension and Disability Insurance Fund of the Republic of Macedonia.