An internet outage should not turn a point of sale into an improvised process. Kosovo guidance provides for issuing receipts during an interruption and sending them after reconnection. The normally stated delivery window is forty-eight hours.
What the system should do
An offline-ready POS stores the transaction locally, preserves chronological order and clearly marks the receipt as pending. After reconnection it retries without duplicating the sale.
- Secure local storage.
- Visible pending status.
- Automatic retry without duplicates.
- ATK response history.
Staff procedure during an outage
Continue on the same device and avoid parallel entry in different systems. The shift manager should monitor the pending count and note when the interruption started.
After the internet returns
Verify that every receipt received a response. If reconnection is impossible within the stated period for qualifying reasons, follow the ATK notification and evidence procedure.
The 48-hour period starts at the interruption
The taxpayer continues issuing complete receipts and must restore connectivity and deliver them to ATK within 48 hours from the interruption. Specifications require chronological storage, automatic transmission after recovery and a visible offline notice.
A printed offline receipt is marked “OFFLINE”. QR remains mandatory even when real-time fiscalization is unavailable.
When the 48 hours cannot be met
If recovery is prevented by connection equipment, the internet provider or force majeure, the taxpayer notifies ATK electronically or at its registered office and supplies evidence. Receipts continue and are fiscalized after recovery.
If an interruption during a month is not resolved by the 10th of the following month, the unfiscalized receipts are submitted to ATK.
Complete device failure is a different scenario
If the device stops completely, the special serial-numbered receipt block is used, with an original for the consumer and copy for the supplier. The device must be restored or replaced within 48 hours.
Within 5 days after that deadline, block receipts are entered into SEF for automatic delivery to ATK.
A procedure that protects continuity
System behavior and staff procedure should be designed together. Define who checks the device, connection and transaction queue at the start and end of a shift. During an incident, staff need a clear status and must avoid actions that create duplicates.
A short incident record—time, device, operator and action—makes the post-recovery check easier.
Test before the procedure is needed
Do not wait for a real outage to discover system behavior. Test controlled scenarios and repeat them after material device, network or configuration changes.
- Work with and without internet.
- Restart with pending transactions.
- Synchronization and duplicate control.
- Handover to the next operator.
Pre-launch check
Use this guide as a basis for discussion with your team and software provider. The actual setup depends on your activity, locations and internal procedures.
- Define items, tax rates, prices and payment methods.
- Set operator roles and shift responsibilities.
- Test sales, corrections, offline work and reports.
- Document the workflow and train staff before activation.
Practical questions
Does the rule mean 48 working hours? +
The Instruction says 48 hours beginning at the moment of interruption; it does not express the period as working days.
Is internet loss the same as complete device failure? +
No. Internet loss uses SEF offline receipts; complete failure uses the special block and its separate recovery and entry procedure.
Who should review status after an interruption? +
The shift supervisor or designated owner should verify the queue, responses and any transaction requiring intervention.
How often should the workflow be tested? +
Test before launch and after significant changes. A short periodic test also keeps the procedure familiar to staff.
Must ATK be notified when a SEF location changes? +
Yes. The instruction lists location, sale, transfer, deregistration and cessation of activity among changes to be notified under ATK procedures.
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