Fiscal receipts for online stores in Kosovo: what ATK requires in 2026

The base rule is Article 5 of Administrative Instruction (MF) No. 01/2026, in force since 27 April 2026 (AI 01/2026 below): anyone supplying goods or services to a final consumer issues a fiscal receipt, whatever the payment method. When the buyer is a business, the seller issues a tax invoice, as the tax legislation in force requires.

ATK has said the same about online sales in its notice “Issue fiscal receipts also for online sales!”, first published on 7 February 2023 and again on 5 March 2024: a consumer, meaning a non-business natural person, gets a fiscal receipt; a business, whether a sole trader or a legal person, gets a tax invoice. The receipt is due even when the customer pays through a bank POS or into a bank account.

One detail for company orders: under Article 4 of AI 01/2026, a business buying for its own use rather than for resale can also count as a final consumer. When a company orders from your store, ask your accountant whether it gets a receipt or an invoice.

Article 6 of AI 01/2026 ties the receipt to payment: it is issued at the moment of payment, also for any payment made before the goods are delivered, and, when both sides agree that payment comes later, at the moment of supply. For an online store that works out as follows:

• Card on the site: the receipt is issued when the payment is confirmed, before the order ships.
• Bank transfer before shipping: the receipt is issued when the payment arrives.
• Cash on delivery: the payment happens at the door, and ATK's notice of 5 March 2024 says the receipt goes to the customer together with the product.
• Electronic receipt: when the purchase is made through an online store, the receipt need not be printed and may be sent to the buyer electronically. The QR code must be on every receipt, printed or electronic (Article 39).
• Delivery: if the delivery cost is included in the price the customer pays, it appears on the receipt as a separate item; if the price covers only the goods, the transport company issues its own receipt for the delivery. The delivery cost must always be shown on the website (ATK, 5 March 2024).
• Unclear, cash on delivery: none of the sources we read describes it step by step, for example what to issue when a customer refuses the parcel. Confirm with ATK or your accountant.
• Unclear, consent: Article 39 requires the buyer's consent to an electronic receipt when payment is not in cash, yet treats a credit card payment in a distance sale as a cash payment. ATK's technical requirements, published with its notice of 1 June 2026, list card payment as non-cash, with consent. The safe route: ask for consent at checkout.

AI 01/2026 recognises two ways to issue receipts. The first is electronic fiscal devices and fiscal systems (PEF/SF in Albanian): fiscal cash registers, fiscal printers and systems for particular trades, which send their data to ATK as a daily summary (Articles 4 and 10). The second is Electronic Fiscal Software, SEF in Albanian (Softueri Elektronik Fiskal) and EFS in ATK's English notices, often called the digital fiscal cash register: software that records the sale, generates the receipt and reports it to ATK in real time (Article 4). SEF is the name of the software, not of a central system: each business runs a certified SEF at its own points of sale.

The obligation covers businesses that sell to consumers in retail, in services offered at places open to the public or in similar activities (Articles 8 and 31). A business that sells only to other businesses is exempt and issues tax invoices. The instruction names the online store in Article 39, so selling online is not an exception.

SEF must sign every receipt electronically, identify itself with a digital certificate, connect to ATK over the internet using HTTPS and generate the receipt with a QR code (Article 32). It can run on a computer, laptop, tablet or phone. It may be sold and installed only once an ATK commission has certified it, and a business may not issue receipts with software missing from that commission's register (Article 35). To use it, a business also needs a Unique Fiscalization Code, requested in ATK's EDI system through the “Request for Fiscalization” service (ATK notice, 9 July 2026).

An earlier SEF instruction, Administrative Instruction (MFPT) No. 01/2025, was published on 16 April 2025, but the Supreme Court annulled it in judgment P.A.nr. 09/2025, published on 22 July 2025. Any deadline announced under that instruction no longer applies. The rules in force are those of AI 01/2026.

For businesses that already have a fiscal cash register, Article 50 of AI 01/2026 says the Minister of Finance decides who moves to SEF and by when. As of 23 September 2026 we did not find that decision published, either in ATK's notices or in the Official Gazette, so confirm your own deadline with ATK. Businesses that had no fiscal device when the instruction took effect, under the same article, do not have to buy one, but must install and use SEF within 60 days, using tax receipts fiscalised with ATK in the meantime. If you are opening now, ask ATK how that deadline applies to you.

The fines are set in Law No. 08/L-257 on the Administration of Tax Procedures (Official Gazette No. 5, 12 January 2024), which AI 01/2026 points to (Article 49). A business that must use a fiscal device or software and does not give the customer a receipt is fined according to its turnover in the previous year (Article 101); for a new business, the current year's actual turnover counts. After three fines on different dates within a calendar year, ATK stops the business operating at its points of sale for 7 days, and after four fines for 15 days. Under Article 49 of AI 01/2026, the law's fines for a fiscal device that was never installed (Article 106) apply accordingly to SEF as well.

Two limits bear directly on cash on delivery. Any transaction over €300 between businesses must be paid through a bank account or another electronic method (Law 08/L-257, Article 6). And since 1 June 2026, under the Minister's Decision No. 19/2026, any transaction over €2,000 with an individual must be paid through a bank or electronically, with no part in cash (ATK notice, 25 May 2026). Accepting payment in breach of these limits is fined under Article 101.

The website does not issue the receipt. The fiscal solution the business uses, a fiscal cash register or SEF, issues it, and the store's job is to get every paid order there complete and on time. That happens by hand, when someone rings the order up on the register, or automatically, when the store sends the order to the fiscal solution. The automatic route depends on the solution: ask its provider whether it accepts orders from other systems.

This is where we come in. We build the online store, from €1,500, and connect its order flow to the fiscal solution your business uses, where that solution allows the connection. The fiscal solution issues and reports the receipt; we make sure every order reaches it with the right data. For card payments on the site, see online payments in Kosovo. The flow, step by step:

• Order: the customer picks products, delivery and payment method, and consents if they want the receipt by email.
• Payment: by card, the store gets the confirmation from the bank; on delivery, the payment is recorded when the customer pays at the door.
• Receipt: the paid order goes to the fiscal solution with its items, quantities, prices, VAT rate, discounts, delivery and payment method. The fiscal solution signs it and reports it to ATK, and the receipt carries its unique identification number (NUIKF) and QR code (Article 7).
• Customer: gets the receipt by email or on the order page, or on paper in the parcel.
• Returns and cancellations: a new receipt is issued that refers to the original, and an issued receipt is never deleted (Article 43 and ATK's technical requirements).
• No internet: receipts are still issued and sent to ATK within 48 hours of the outage (Article 44).

These are the questions worth settling before the store opens:

• Developer: does every paid order reach our fiscal solution automatically, or do we ring it up by hand?
• Developer: are the receipt number and QR code saved with the order, and emailed to the customer when they consented?
• Developer: how are returns, cancellations and parcels refused on delivery handled?
• Developer: what happens when the fiscal solution or the internet is down, and how are receipts sent within 48 hours?
• Developer: is delivery a separate line, and does every product carry the right VAT rate?
• Accountant: when a company buys, does it get a fiscal receipt or a tax invoice?
• Accountant: how do we issue the receipt for cash on delivery, and who issues it for the delivery, us or the courier?
• Accountant: does the decision on moving from fiscal cash registers to SEF affect us, and do we need a Unique Fiscalization Code now?
• Accountant: do sales to buyers outside Kosovo need a fiscal receipt too?
• Accountant: how long do we keep receipts and records? Law 08/L-257 requires records to be kept at least six years after the end of the tax period (Article 6).

The steps for a store that sells to consumers in Kosovo, with the dates from the official sources. Confirm anything that depends on your case with your accountant.

• Today: confirm that sales to consumers need a fiscal receipt and when a business buyer gets a tax invoice (AI 01/2026, Article 5).
• If you will use SEF: log in to EDI and check whether you have a Unique Fiscalization Code; if not, apply through “Request for Fiscalization” (open since 9 July 2026).
• Before paying for software: ask for proof that the SEF is certified and in the ATK commission's register (certification opened on 1 June 2026; AI 01/2026, Article 35).
• If you have neither a fiscal cash register nor SEF yet: use tax receipt books fiscalised in EDI, electronic only since 15 May 2026, and confirm your SEF deadline with ATK (Article 50).
• At checkout: ask for consent to an electronic receipt and show the delivery cost on the site.
• Before launch: test a card payment, cash on delivery, a return, a cancellation and working offline.
• Cash on delivery: accept no cash for orders over €2,000 from individuals (since 1 June 2026) or over €300 from businesses.
• Every month: check ATK's notices for the Minister's decision on moving from fiscal cash registers to SEF.

Every rule on this page comes from these sources, read on 23 September 2026. If ATK publishes something newer, that applies.

• Administrative Instruction (MF) No. 01/2026 on the use of electronic fiscal devices, fiscal systems and electronic fiscal software, Official Gazette, 27 April 2026 (full text on ATK's site, in Albanian): who issues receipts and when, receipt content, SEF, electronic receipts and the transition (Articles 4 to 8, 31 to 39, 43, 44, 49 and 50).
• Law No. 08/L-257 on the Administration of Tax Procedures, Official Gazette No. 5, 12 January 2024: the receipt duty, the €300 cash limit between businesses, fines and closures (Articles 6, 101 and 106).
• ATK: Issue fiscal receipts also for online sales!, 5 March 2024 (first published 7 February 2023): receipt for consumers, invoice for businesses, the receipt with the product and the delivery rule.
• ATK: Fiscalisation of tax blocks only electronically, 15 May 2026, in Albanian: tax receipt books under Guide No. 02/2026.
• ATK: Transactions over €2,000 with individuals may not be paid in cash, 25 May 2026, in Albanian: the Minister's Decision No. 19/2026, in force since 1 June 2026.
• ATK: Apply for certification and maintenance of Electronic Fiscal Software, 1 June 2026, with the specific technical and functional requirements (in Albanian): certification, electronic receipts, consent and the QR code.
• ATK: New version of the EDI electronic system published, 9 July 2026: the Request for Fiscalization service and the Unique Fiscalization Code.
• Supreme Court judgment P.A.nr. 09/2025, Official Gazette, 22 July 2025: the annulment of AI (MFPT) No. 01/2025.