Frequently asked questions on TAK procedures

No. The unique identification number (NUI) you receive from KBRA, the Kosovo Business Registration Agency, is enough — the business is considered automatically registered with TAK as well. Since February 2019 KBRA has issued the NUI for all commercial companies, while the fiscal number is used only within TAK's system and does not appear on the registration certificate.

Replacing the fiscal number with the NUI on the fiscal cash register is not mandatory — it is done only voluntarily. On invoices you must state the details exactly as they appear on the business registration certificate, including the trade name and the current identification number.

The account is opened through TAK's electronic platform (edeklarimi.atk-ks.org) with the business's details, and the access credentials are sent to the e-mail address you declared. For problems during registration, contact edi@atk-ks.org or call 038/200 250 86. Fryti Audit opens and administers the EDI account for its clients.

Password resets and e-mail address changes are handled as technical matters only by TAK: send a request to edi@atk-ks.org with the business's identifying details (NUI, name) and an explanation of the problem, or call 038/200 250 86. The frequently-asked-questions form on TAK's website does not process these requests.

Yes. Any change to the registration information — shareholders, address, activity — must be submitted to TAK 15 working days before the effective date of the change, under Administrative Instruction No. 15/2010. For a complete change of ownership, a tax certificate to be presented to KBRA is also required.

It depends on your customers. For every sale to a final consumer (a natural person) you are obliged to issue a fiscal receipt through the electronic fiscal device, regardless of whether payment is made in cash or through the bank. If you work business-to-business only, a tax invoice is sufficient and a fiscal cash register is not required.

For business-to-business transactions a tax invoice is issued regardless of the method of payment, but every transaction above €300 between persons engaged in economic activity must be carried out through a bank account, under Law No. 08/L-257. Below that amount cash payment is allowed; above it, paying in cash risks the expense not being recognized for tax purposes, plus penalties. Note: the previous limit of €500 no longer applies — the new law lowered it to €300.

Notify the regional TAK office of the error and hand in the original receipt for correction. Returns and cancellations of sales are recorded in the book of returned sales, accompanied by an official record, while refunds through a return/cancellation receipt are regulated by Administrative Instruction No. 02/2018.

Yes. While the electronic fiscal device is out of order you are required to issue tax receipts from the fiscal blocks stamped by TAK, which remain valid regardless of the year in which they were stamped. Once the device is repaired, you continue normally with the device's fiscal receipt.

Yes. Tax returns must be filed even when the result is zero — the absence of activity does not release you from filing. If the return is filed through EDI and there is no tax to pay, no bank payment is needed; failing to file, even at zero, can bring penalties.

Not always. An incorrect return can be corrected through the EDI system, but an invoice received late may be recorded in the period in which it was received, no later than the end of the following calendar year, while deductible VAT can also be deducted in later periods under Article 38 of the VAT Law. Fryti Audit assesses clients' cases and makes the corrections when they are genuinely necessary.

A separate fine applies to every return not filed on time — the sanctions are calculated for each filing individually, and for some violations the amount of the fine is scaled to the business's annual turnover, under Law No. 08/L-257. On top of the fine, interest accrues on the unpaid tax every month until the debt is settled in full. So even a single forgotten return costs more the longer you wait.

Yes. If you pay the tax liability together with the interest in a single one-off payment, the fines applied are reduced to 30% of the amount, under Article 110 of Law No. 08/L-257. The reduction is even greater if you report the liability yourself before TAK notifies you of an audit — then the fines are only 25% of those that would have applied. Before paying, request the exact state of the debt from TAK.

The agreement is concluded with the Debt Collection Department at TAK and lets you settle the debt in planned instalments. Be careful: if the agreement is not honoured, the interest is reinstated retroactively back to the date of signing, while a new agreement for the same debt does not stop interest from accruing. Fryti Audit prepares and monitors these agreements for its clients.

The fastest way is to download it online through the EDI system, in the "Services" module. If that is not possible, you submit at the regional office a request for a tax certificate, a copy of your identity card or passport and the general tax statement. The certificate is required, among other things, for tenders, changes of ownership at KBRA and visa applications.

The overpayment is first credited against any other tax liability you have; if you have no liabilities, you can request a refund. The request for crediting or a refund may be submitted within 3 years of the date of payment, under Law No. 08/L-257, and TAK must review it within 30 calendar days — if it delays beyond the deadline, you are also entitled to interest. Do not leave overpayments unresolved: once the deadline passes, the right is lost.

The audit usually begins with prior notice setting out the periods and the types of tax to be audited; you have the right to be represented by an authorized representative and to give explanations and evidence before the audit report becomes a decision. The assessment resulting from the audit is considered a final assessment for tax purposes, but you have the right to appeal against it. Fryti Audit represents clients throughout the audit process.

The appeal is addressed to TAK's Appeals Department within 30 days of receiving the decision; it must be in writing, reasoned and supported by evidence. If you are not satisfied with the Appeals Department's decision, the case can be taken further to the competent court. The deadline is preclusive — a late appeal is rejected without being examined on the merits.

Yes, the law provides limitation periods: in principle TAK may make a tax assessment within 6 years of the date the return was filed, while collection of the assessed debt has its own separate period. The periods can be interrupted or extended in certain cases — for example by an instalment agreement or court proceedings — so each case must be analysed on its own before assuming the debt has lapsed.

All tax liabilities must be settled, the returns and the closing balance sheet filed, and the fiscal cash register deregistered as well; the request for deregistration is then submitted to TAK. Under Law No. 08/L-257, TAK has 45 days to verify the position; if it does not notify you in writing within that period, you are considered deregistered — except where you still have unsettled obligations. Fryti Audit carries out the entire closure procedure for clients, from the closing balance sheet to deregistration at KBRA.