The Tax Administration of Kosovo reminds all persons that the supply of goods and/or services electronically (via the Internet) is a form of trade, where trade and business are generally conducted in the same form as in any other market. Trade from distance or electronically, or the so-called “online” trade, differs only for the fact that personal presence of the seller and the buyer is not necessary for the purchase to take place.
For all supplies of goods and/or services through Internet (online), the supplier is obliged to issue fiscal receipts or tax invoices, depending on to who the supply is made. For supplies made to the end customer (non-business natural person), the supplier is obliged to issue fiscal receipt, while when the supply is made to a business (business natural person or legal entity), the supplier is obliged to issue a tax invoice.
The fiscal receipt is required to be issued even in cases where the payment is made through a bank POS or even through a bank account. Printing and issuing of fiscal receipt is mandatory at the time of registration of the supply in Fiscal Electronic Devices.
So, the activity of trading through the Internet (online) is obliged to register the transactions through Fiscal Electronic Devices. This means that the supplier (seller) is obliged, when supplying goods and/or services via Internet, to issue fiscal receipts and deliver them to the customer, together with the product.
Whether a separate fiscal receipt will be issued for the supply of goods ordered online depends on whether the cost of delivery (transportation) is included in that supply price. If the cost of delivery (transportation) is included in the price of goods paid by the customer, this will be indicated on the fiscal receipt as a separate item. However, if the price paid by the customer refers only to goods, without delivery (transportation) costs, then the transport company is obliged to issue a separate fiscal receipt for transport costs. In these cases, delivery (transportation) costs must always be indicated on the website itself, through which goods and/or services are supplied.
It is important that every citizen, in order to be able to exercise its rights as a costumer, must know his/her obligations, one of which is getting the fiscal receipt.
Thus, fiscal receipt is a proof that the tax has been calculated and paid for a certain purchase. These funds, through budget revenues, are returned to the budget of the Republic of Kosovo, which are further used for the construction of public infrastructure, hospitals, schools, nurseries for children, etc., from which projects citizens benefit directly or indirectly. By taking the fiscal receipt, citizens participate directly in the “fight” of the gray economy and this way they contribute to further development of the state and society.
Generate overall welfare, get the Fiscal Receipt!
Tax Administration of Kosovo
