Prishtina

Accountant and auditor for businesses in Prishtina

Our office is in Pejë and we have no branch in Prishtina (Pristina) — we say so up front. We serve clients in the capital through a shared document folder, online filing in EDI, and a meeting at least once a month.

Let us be clear: our office is in Pejë

Fryti Audit LLC has its office in Zahaq, on the Pejë–Prishtina main road. We have no second office in Prishtina and we will not promise you that someone from the firm is in the capital every day. You should know this before you decide, not after you have signed.

It works nonetheless, because the overwhelming majority of accounting work is done with electronic documents, while returns are submitted through TAK's EDI system — an online platform where it makes no difference which city the return is sent from. Around 90% of the work is carried out without anyone travelling.

Distance matters in only three situations: when an original signature is required, when something has to be delivered in person to an institution, and when a face-to-face meeting is needed. For the first, you sign the documents at the next meeting; for the second, as we explain below, you are closer to the institutions than we are; for the third, we travel. The full process is set out on the how we work page.

What a month of work looks like with a client in Prishtina

For a business that does not have us nearby, it is worth knowing exactly who does what, and when:

When	What happens	Who does it
During the month	Sales and purchase invoices, bank statements and new contracts are uploaded to the shared folder	You
First days	We check what is missing from the closed month and send you only the list of missing items	Us
By the 15th	Payroll, wage tax and pension contributions (5% employee + 5% employer), together with withholding tax on rent on form WR	Us
By the 20th	VAT return and payment for the previous month; we tell you the amount before the deadline	Us
End of the month	A short report: sales, purchases, VAT payable or credit, payroll cost and the result	Us
Once a month	The meeting — online, at your premises in Prishtina, or at our office; every document awaiting signature is signed there	Both

The full annual calendar, with the quarterly corporate income tax instalments and the annual return, is on the tax deadlines page.

Sectors

What businesses in the capital ask for most often.

These are the cases where the questions come most frequently from the capital, and where a mistake costs the most.

Services and IT companies invoicing abroad

The first question is always the same: is VAT charged on an invoice to a client outside Kosovo. It depends on the place of supply under Law 05/L-037 and on the nature of the service — which is why it is assessed contract by contract, not by a general rule.

NGOs and donor-funded projects

Most organisations and donor offices are headquartered here. What is required is reporting separated by project and by donor, expenditure within the grant budget, and documentation ready for the project audit. Some financing agreements carry a specific tax treatment.

Trade and import

The largest consumer market also brings the largest volume of invoices. The single customs document for every import, VAT on import and the right to deduct, the cost of goods up to the warehouse, and reconciliations with foreign suppliers.

Construction with progress certificates

Projects are larger and the chain of subcontractors is longer. Revenue is recognised by stage and by certified progress, costs are allocated by project, and the invoice and the cash rarely fall in the same month.

Office or retail space rented

Rent is the largest fixed item for many businesses here, and it is precisely there that one obligation is forgotten: when the tenant is a business, it withholds 9% withholding tax on the rent and declares it on form WR by the 15th of the following month. You can work out the amount with the rental tax calculator.

Fast-growing businesses

Thresholds are crossed here earlier than anywhere else. The first is the VAT registration threshold — EUR 30,000 of annual turnover. The second is the size classification of the undertaking, which determines whether the financial statements are merely signed, reviewed or audited. You can check your size with the KCFR company size calculator.

Do I come to you, or do you come to me?

The honest answer is: most of the time, neither. But since the question always comes up, here is how we handle it in practice.

We prefer to hold the first meeting face to face, because that is where we go through the older records, your standing with TAK and whatever the previous accountant left unfinished. It can take place in Prishtina or at our office — your choice. After that the normal rhythm is one meeting a month, with everything else handled by phone, WhatsApp and through the shared folder.

When something has to be filed in person at an institution, you are in a better position than we are: TAK's regional offices are in Prishtina, a few minutes away from you. We prepare the file and tell you exactly which document goes where. That said, most routine dealings with TAK are now handled electronically.

What you will not hear from us is the promise that “we are always there”. If it is a condition for you that the accountant turns up at your office within half an hour whenever you call, then you need a firm with an office in Prishtina — and it is better to know that now.

Audit and review for companies in the capital

The country's largest companies are concentrated in Prishtina, so the audit question comes up more often. The basic rule: small and medium-sized undertakings with turnover up to EUR 4,000,000 are subject to a review of their financial statements, while above that amount an audit is required. Large undertakings and public interest entities are always audited. The filing deadline with the KCFR is 30 April, and 30 June for consolidated statements.

Fryti Audit is licensed by the KCFR and a member of SCAAK; audits are signed by Diedon Berisha, statutory auditor. The details are on the audit page; if all you need is bookkeeping and monthly filings, the service is accounting.

Do you have an office in Prishtina?

No. Our only office is in Zahaq, on the Pejë–Prishtina main road. We serve clients in Prishtina through a shared document folder, online filing in TAK's EDI system, and a meeting at least once a month.

How often do we meet if I am in Prishtina?

At least once a month, on a date agreed in advance. The meeting takes place online, at your premises in Prishtina or at our office — your choice. If the business has a high volume, we are in touch more often; beyond the meetings, you can write or call us at any time during working hours.

If I receive a notice from TAK, who deals with it?

We do. You send us the notice as soon as you receive it and we prepare the response and the documentation required. If an appearance in person is needed, TAK's regional offices are in Prishtina, closer to you than to us — so we tell you exactly what to submit and where, or we set a date and go together.

I am an IT company in Prishtina invoicing clients outside Kosovo. Do you handle this kind of accounting?

Yes. The main issue in these cases is whether VAT is charged on the invoice or not, and that depends on the place of supply under Law 05/L-037 and on the nature of the service. That is why we review the contracts one by one and do not apply a single rule to all invoices issued abroad.

I rent an office in Prishtina. Do I have any additional obligation?

Yes. When the tenant is a business, it withholds 9% withholding tax on the rent and declares it on form WR by the 15th of the following month. This is often forgotten and only comes to light during an audit.

How do I send the documents and how quickly do I get a reply?

You upload them to the shared folder as a PDF, a scan or a clear photo from your phone — it is enough that the date, the fiscal number, the amount and the VAT can be read. You keep the originals, as the law requires. We reply within working hours, Monday–Friday 08:00–17:00; for short questions WhatsApp is faster.

Based in Prishtina? Let us start with a conversation.

Tell us what your business does and how your accounting is handled today — we will tell you specifically how we would organise the work.

Book a free consultation Message us on WhatsApp