Sales invoices
Automatic numbering, PDF with logo, status by payments.
Modules
Every module writes to the same journal, so VAT, the statements and the checks are always right.
Automatic numbering, PDF with logo, status by payments.
The supplier's invoice read from PDF, deductible VAT, reverse charge.
CSV import, matching to invoices, the money's balance.
Business number, VAT number, payment term, open balance.
Sale and purchase price, unit, VAT rate, account.
Trust, tax by bracket, employer contributions, WM/CM; the list imports from Excel.
Rental contracts, 9 % withholding tax for natural persons, monthly entry, WR.
The register imported from Excel, monthly depreciation recorded by itself, the remaining value.
Kosovo's chart of accounts, automatic and manual entries.
A fiscal receipt from the invoice, signed and reported to ATK, with QR code and NUIKF.
The TV form, the books in ATK's Excel for EDI, IFRS statements for any period, CD, ATK's calendar with email notices.
Rules from the law that warn you when you make a mistake, with the relevant article. No cost, on every change.
Write to it: invoice, pro-forma, ATK books, filing, a question from the law. Only for accounting and taxes in Kosovo.
The rules
No formulas to remember. The rates are in a table we update when the law changes; every calculation refers to it.
| Rule | Value | Where it applies |
|---|---|---|
| VAT, standard rate | 18 % | Invoice lines, the TV form, the sales and purchase books. |
| VAT, reduced rate | 8 % | Basic food, medicines, certain services. |
| VAT registration threshold | 30,000 € | Companies under the threshold issue invoices without VAT; a warning as the threshold nears. |
| Profit tax | 10 % | The annual CD return, from the income statement. |
| Pension Trust | 5 % + 5 % | Payroll: the employee's and the employer's contribution. |
| Payroll tax | 0 / 4 / 8 / 10 % | Monthly brackets: up to 80 €, up to 250 €, up to 450 €, above 450 €. |
| Withholding tax on rent | 9 % | Rent payments to natural persons. |
| Minimum wage | 425 € · 500 € | From 1 January 2026, then from 1 July 2026 (Decision 10/273); a warning for any pay below it. |
| Presumptive tax (IL) | up to 50,000 € | Sole traders: 3 % trade, 9 % services, at least 37.50 € a quarter. |
| Depreciation | 5 / 10 / 20 % | Buildings, machinery, vehicles and equipment (Law 06/L-105); the category sets the rate. |
| Cash payments | 500 € | Above 500 € between businesses through the bank; a warning on every cash payment above it. |
| Representation | 1 % | Deductible up to 1 % of the year's gross income. |
| Monthly deadlines | WM 15 · TV 20 | The previous month's payroll and VAT. |
| Quarterly and annual deadlines | QL/IL 15 · CD/PD 31.03 | Quarterly advances; the annual profit tax return. |
| Fiscal receipt (SEF) | AI 01/2026 | Sales to the final consumer; a signed receipt with QR, reported to ATK in real time; 60 days for new businesses without a till. |