Fiscalization type in the Jurisdiction of Kosovo

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 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.