In Kosovo, sales to end consumers are recorded on fiscal cash registers, fiscal systems or certified electronic fiscal software, which issue a fiscal coupon for each sale. Software reports each coupon in real time to the Tax Administration of Kosovo (TAK). The coupon carries a QR code and a unique identification number the buyer can verify. Administrative Instruction 01/2026 sets the rules. Klarbon support is planned, not available yet.
What is on a fiscal coupon?
| Field | Holds |
|---|---|
| Seller | name, address, fiscal number and VAT number if registered |
| Operator | the cashier's name and identification number |
| Items | each item with quantity, price and VAT rate letter |
| Discounts and surcharges | per item and on the subtotal |
| Totals | amount to pay, tax by rate, total excluding tax |
| Payment | amount by method, such as cash, card or bank account |
| Device and number | device identification number and daily coupon number |
| Verification | QR code and the Fiscal Coupon Unique Identification Number (FCUIN) |
| Type | regular, cancellation, return and others |
| Property | Value |
|---|---|
| Devices | fiscal cash registers, fiscal printers, fiscal systems, electronic fiscal software |
| Reporting | real time to the TAK information system, HTTPS, encrypted and signed |
| Signature on the document | 2D barcode encrypted by the TAK server |
| Offline rule | send coupons within 48 hours of a disconnection |
| Rules | Administrative Instruction (MF) No. 01/2026, replacing No. 02/2018 |
TAK publishes the instruction, which lists the coupon fields and the verification process, and certifies fiscal software (Instruction 01/2026, administrative instructions, software certification).
Fiscal coupon or tax invoice?
| Fiscal coupon | Tax invoice | |
|---|---|---|
| Buyer | end consumer | business |
| Issued by | fiscal device or fiscal software | the seller, as tax legislation defines |
| Reported to TAK | each coupon, in real time | not covered by the instruction |
| Verification defined by this instruction | QR code and FCUIN | not specified for tax invoices |
The instruction does not define a structured e-invoice for sales between businesses, such as an EN 16931 invoice.
What does Klarbon do with Kosovo fiscal documents?
Klarbon does not support Kosovo fiscal documents today; reading coupon data is planned, not available yet. Klarbon does not fiscalise sales, connect to TAK or certify fiscal software. Klarbon opens supported UBL 2.1 and CII D16B e-invoices; see the invoice viewer.
Related
Frequently asked questions
What is a fiscal document in Kosovo?
A document printed by a fiscal cash register, fiscal system or electronic fiscal software and signed with a 2D barcode encrypted by the Tax Administration of Kosovo (TAK) server. The fiscal coupon, the receipt given to the buyer, is the most common one.
Who has to issue fiscal coupons?
Taxpayers selling goods or services to end consumers, in retail or in places open to the public, where no tax invoice is required. Some sectors, such as utilities, telecommunications and banking, are exempt. Sales between businesses use the tax invoice instead.
How does a buyer check a fiscal coupon?
By scanning its QR code with a phone, which opens the coupon's details in the TAK information system, or by entering its unique identification number (FCUIN) on the TAK website. The page shows whether the coupon was registered.
What happens if the connection to TAK fails?
Fiscal software keeps issuing coupons and must send them to TAK within 48 hours of the disconnection. Coupons sent in that time count as fiscalised correctly.
Sources
- Tax Administration of Kosovo, Administrative Instruction (MF) No. 01/2026 on electronic fiscal devices, fiscal systems and electronic fiscal software (PDF) atk-ks.org
- Tax Administration of Kosovo, administrative instructions atk-ks.org
- Tax Administration of Kosovo, certification of electronic fiscal software atk-ks.org