Since July 21, 2025, all fiscalization of tax blocks in Kosova must be performed exclusively through electronic means, as established by Guideline No. 01/2025 from the General Directorate of Taxes.
This shift marked a significant change in fiscal procedures, moving away from manual or device-based methods in specific situations.
Who Is Affected?
Electronic fiscalization is required in the following cases:
- You do not use a certified Electronic Fiscal Device (EFD) or Fiscal System
- Your fiscal device is out of order or undergoing maintenance
- You are in the interim phase before installing a certified system (SEF)
How It Works
Taxpayers must:
- Access the EDI (Electronic Data Interchange) platform
- Select “Fiscalization of Tax Block” from the menu
- Generate a unique code for each tax block (up to 50 fiscal coupons per block)
Each fiscal coupon must contain complete details about both the taxpayer and the transaction.
Non-Compliance
Coupons that lack required elements will be considered invalid and may result in penalties, as per Law No. 08/L-257.
In Case of Technical Issues
If you face technical difficulties or your device is unavailable, you may use pre-fiscalized coupons generated via the EDI system to continue operations without interruption.
While this change has been in force since mid-July, it is important for all businesses — especially new registrants or those still transitioning — to ensure they are fully compliant with the electronic fiscalization requirements.