In Kosovo, fiscalization follows a hardware-based model administered by the Tax Administration of Kosovo (TAK), requiring most retail taxpayers to use certified fiscal devices with fiscal memory, cryptographic modules, and tax terminals to ensure secure transmission and integrity of transaction data.
Fiscalization type in the Jurisdiction of Kosovo
Public
Jurisdiction of Kosovo
Author: Fiscal Solutions
Category:
Fiscal subject related
Views:
59
Content accuracy validation date:
30.12.2025
Content accuracy validation time:
10:50h
Fiscalization system in the Jurisdiction of Kosovo is hardware-based, where fiscal devices are used. This regime is governed and administered by the Tax Administration of Kosovo (TAK), which shall exercise oversight over the technical, functional, and operational standards set forth herein.
The provisions of this framework shall apply to all taxable persons engaged in the supply of goods and services within a public-facing retail capacity, except where such persons are explicitly granted an exemption under prevailing law.
The Instruction mandates the implementation of a device-based fiscal control model. To ensure the integrity of financial data, all authorized Fiscal Electronic Devices (FEDs) and integrated fiscal systems must adhere to the specific requirements. Fiscal devices must contain Fiscal Memory, a crypto module and a tax terminal for communication with the Tax administration.
Other news from Jurisdiction of Kosovo
New document was uploaded: Specific, Technical And Functional Requirements For Fiscal Electronic Devices / Fiscal Systems (RS)
Jurisdiction of Kosovo
Author: .............
This document is a technical and regulatory specification document issued by the Ministry of Finance and the Tax Administration of the Jurisdiction of Kosovo. It formally defines the binding technical, functional, security, and certification requirements that fiscal electronic devices and fiscal systems must meet in order to be approved, certified, and legally used in the Jurisdiction of Kosovo. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Specific, Technical And Functional Requirements For Fiscal Electronic Devices / Fiscal Systems (EN)
Jurisdiction of Kosovo
Author: ..........
This document is a technical and regulatory specification document issued by the Ministry of Finance and the Tax Administration of the Jurisdiction of Kosovo. It formally defines the binding technical, functional, security, and certification requirements that fiscal electronic devices and fiscal systems must meet in order to be approved, certified, and legally used in the Jurisdiction of Kosovo. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Administrative Instruction Mf-no. 02/2018 On The Use Of Fiscal Electronic Devices And Systems
Jurisdiction of Kosovo
Author: ...................
This document is a legally binding administrative instruction (secondary legislation) issued by the Ministry of Finance of the Republic of Kosovo. It has regulatory force and formally establishes mandatory rules, procedures, and technical requirements for the use, installation, operation, and supervision of fiscal electronic devices and systems, and it is enforceable by the Tax Administration of the Jurisdiction of Kosovo. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Communication between fiscal devices and Tax Authority in the Jurisdiction of Kosovo
Jurisdiction of Kosovo
Author: Fiscal Solutions
The purpose of this document is to explain how communication is handled between fiscal devices and tax authority in the Jurisdiction of Kosovo. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: System Comparison: Types of fiscal devices in the Jurisdiction of Kosovo
Jurisdiction of Kosovo
Author: Fiscal Solutions
The purpose of this document is to introduce types of fiscal devices that can be used in the Jurisdiction of Kosovo in accordance with the current fiscalization framework Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Receipt examples - Jurisdiction of Kosovo
Jurisdiction of Kosovo
Author: Fiscal Solutions
This is a reference and illustrative document that provides examples of fiscal and non-fiscal documents used within the fiscalization system in the Jurisdiction of Kosovo. Its purpose is to visually demonstrate the correct layout, content, and structure of receipts and reports (such as sales, returns, voids, and X and Z reports) for practical understanding and implementation, not to serve as a legal act or regulation. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login