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Kosovo 2026 Fiscalization: EFS Transition and Hardware Device Continuity

  • The 2026 fiscalization rules introduce Electronic Fiscal Software (EFS) as the new model, but do not immediately abolish existing hardware fiscal devices/cash registers.
  • Existing Electronic Fiscal Devices/Fiscal Systems (EFE/FS) may continue during the transitional period if they meet requirements and are supported.
  • The Minister of Finance will decide which taxpayers must move from EFE/FS to EFS and set the transition period.
  • Taxpayers not already equipped with HW devices when the Instruction entered into force must install and use EFS within 60 days, using fiscalized fiscal coupons in TAK during that time.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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