The Tax Administration of Kosovo informs all persons carrying out economic activity that the Minister of Finance, with the Decision No. 19/2026 of 27.04.2026, has determined the limitation of cash payments in transactions with non-business natural persons (individuals).
According to this Decision, starting from June 01, 2026, any transaction in value over 2,000 Euros, carried out between a person carrying out an economic activity and a non-business natural person (individual), must be carried out through:
- bank account; and/or
- other forms of electronic payment.
Consequently, taxpayers should be careful that for supplies/sales to individuals, when the transaction value is over 2,000 Euros, even in cases where payment is made in part, no part of the payment is allowed to be made in cash, but exclusively through the banking system or electronic forms of payment.
Failure to comply with the provisions of this Decision is considered a violation of legal provisions and is subject to fines determined by Law No. 08/L-257 on the Administration of Tax Procedures and the bylaws in force.
The Tax Administration of Kosovo invites all taxpayers to ensure the correct implementation of this Decision and to adapt their payment practices in accordance with applicable legal requirements.
Do not accept cash above the allowed limit, act according to the law and avoid fines!
Tax Administration of Kosovo
