Following media reports and statements given by the representative of the Kosovo Business Alliance, Mr. Kestrin Kumnova, regarding the process of digitalization of fiscal cash registers, the Kosovo Tax Administration feels the need to publicly clarify several issues in order to properly inform the public and the business community.
For the declarant’s interest and market impact
Mr. Kestrin Kumnova is a representative of one of the economic operators dealing with the supply of fiscal cash registers in the Kosovo market. It is natural for representatives of this field to express opposition to a reform that significantly reduces the need for physical devices and, consequently, their direct commercial impact on the market.
The project to digitize the fiscal system, on the contrary, aims to ease the financial burden of businesses through a modern, transparent and minimum cost system, where businesses will no longer need to purchase expensive physical devices, as is currently the case.
In this context, it is understandable that Mr. Kumnova’s statements reflect the commercial interest of existing operators in the fiscal cash register market.
The role of TAK in the digitalization process or Electronic Fiscal Software (EFS)
Kosovo Tax Administration clearly explains that it has not initiated nor prepared the project for the digitalization of fiscal cash registers or Electronic Fiscal Software (EFS), and has also not established any committees or working groups for the drafting of this project.
TAK has only one representative, Mr. Albert Hajrizi, who has been appointed by the relevant authorities to participate in the process in a professional capacity, as an institutional representative.
This project, in addition to the minimal implementation cost, also aims to expand the collection of tax information, from which TAK can produce various statistical reports, which can also serve other relevant institutions for further fiscal analysis and planning.
Within the framework of the Administrative Instruction MFLT No. 01/2025, the importance of the accurate and secure transfer of data from fiscal devices or electronic software to the Tax Administration systems is emphasized. This process is technically regulated in order to ensure:
- uninterrupted transmission of fiscal data in real time or periodically;
- integrity and authenticity of data through encryption and electronic signature mechanisms;
- tax data protection from unauthorized access or manipulation;
- auditability of each transaction recorded by the fiscal device or EFS.
These technical measures guarantee that the information sent by businesses to TAK is accurate, complete and protected, in accordance with legal requirements and data security standards.
It is essential to recall that the Kosovo Tax Administration is an executive body, which implements fiscal policies approved by competent institutions and is not a policy-making body. Any decision related to fiscal reforms, including the digitalization process, is taken by the Ministry of Finance, Labor and Transfers and approved through relevant legal procedures.
Clarification regarding the statements of the Director General of TAK, Mr. Mentor Hyseni
The Director General of TAK, Mr. Mentor Hyseni, in his public appearances, has not commented on the decisions of the Supreme Court, but has clearly explained the guiding principles of any fiscal reform aimed at facilitating businesses.
His statement that the digitalization of the fiscal system will significantly reduce costs for businesses is based on preliminary technical and economic calculations, which aim at the use of modern technologies with minimal costs, not the use of expensive investments as was the case with traditional physical cash registers. Any mention of specific amounts has had an illustrative purpose.
Regarding control and equality in the treatment of businesses
TAK is committed to promoting tax equality and fair treatment of all businesses, without discrimination.
In line with the modern approach to tax administration, TAK’s first priority is tax education and awareness, while punishment is applied only as a last resort for those who do not respect legal obligations.
In this regard, Director Hyseni’s statements about “soft controls” are an expression of the educational and preventive approach being promoted by the tax authority – not facilitation or “legitimization of tax evasion”, as has been incorrectly interpreted. The Kosovo Tax Administration continuously monitors all taxpayers who are fiscalized, and those who are in the process of fiscalization, with the aim of generating a fiscal receipt.
Conclusion
The Tax Administration of Kosovo remains committed to modernizing tax systems, easing the administrative burden for businesses and increasing transparency in the provision of public services. Any reform in the fiscal system will be implemented in full coordination with responsible institutions, with full transparency and in accordance with applicable court decisions. TAK will continue to provide accurate, clear and fact-based information on any issue related to the rights and obligations of taxpayers of the Republic of Kosovo.
Likewise, the Kosovo Tax Administration is open to all taxpayers, with the aim of discussing and addressing all their requests and concerns.
Kestrin Kumnova’s statement:
