Kosovo regulates sales to final consumers through fiscal coupons rather than through e-invoicing. Under Administrative Instruction (MF) No. 01/2026, everyone who supplies goods or services to the final consumer issues fiscal coupons through electronic fiscal devices, fiscal systems or electronic fiscal software, while supplies to businesses use the tax invoice defined by tax legislation. Klarbon has not found an official source for a B2B e-invoicing obligation.
This page summarises the English translation of Administrative Instruction (MF) No. 01/2026 published by the Tax Administration of Kosovo (TAK), checked on 5 November 2026. The published copy does not show its date of publication in the Official Gazette. It is not tax advice; your accountant can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue fiscal coupons | Everyone supplying goods or services to the final consumer, including free supplies | on publication of the instruction in the Official Gazette; 60 days for taxpayers not yet equipped | electronic fiscal devices, fiscal systems or electronic fiscal software, reported to TAK | in force | TAK, AI 01/2026 |
| Issue a tax invoice | Businesses supplying goods or services to other businesses and persons other than final consumers | the source gives no date | as defined by tax legislation | in force | TAK, AI 01/2026 |
| B2B e-invoicing | no official source found |
Exempt from fiscal devices are, among others, energy, utility, telecommunications, banking and financial service providers paid through consumption-based or similar invoices, some public institutions, and businesses that supply only other businesses. The Minister of Finance decides which taxpayers move from fiscal devices to electronic fiscal software, and when.
What can Klarbon do with invoices from Kosovo?
Klarbon does not read fiscal documents from Kosovo and does not connect to TAK. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Kosovo?
Klarbon has not found an official source for a B2B e-invoicing obligation in Kosovo. Sales to final consumers must be recorded with fiscal coupons through electronic fiscal devices, fiscal systems or electronic fiscal software, under Administrative Instruction (MF) No. 01/2026. Supplies to businesses use the tax invoice defined by tax legislation.
Who must issue fiscal coupons in Kosovo?
Everyone who supplies goods or services to the final consumer, whatever the payment method, including free supplies. The Minister of Finance can exempt categories of taxpayers by decision.
Who does not need a fiscal device?
Among others, energy, utility, telecommunications, banking and financial service providers billed on metered consumption or similar invoices, some public institutions, and businesses that supply only other businesses. Businesses supplying only businesses issue a tax invoice instead.
What does the 2026 instruction replace?
Administrative Instruction MF No. 02/2018 on the use of electronic devices and fiscal systems. Taxpayers not yet equipped when it entered into force must install and use electronic fiscal software within 60 days.