The Tax Administration of Kosovo issued notice on the cash payment limit

The Tax Administration of Kosovo (TAK) has officially introduced new restrictions on cash transactions, following a decision by the Minister of Finance. Taxpayers engaged in economic activity will face stricter rules on how payments can be made to individuals.

Transactions exceeding €2,000 with non-business natural persons (individuals) cannot be paid in cash; this rule is in force from June 1, 2026.

Therefore, any transaction in value over 2,000 euros, carried out between a person carrying out an economic activity and a non-business natural person (individual), must be carried out through a bank account and other forms of electronic payment.

Any transaction above €2,000 must not involve cash, even if payments are split into smaller portions. All such payments must be processed exclusively through the banking system or electronic platforms.

Non-compliance will be treated as a violation under Law No. 08/L-257 on the Administration of Tax Procedures, with fines applied according to the law and relevant bylaws.