Administrative Instruction (MF) No. 01/2026 is Kosovo’s current central instrument for Electronic Fiscal Equipment, Fiscal Systems and Electronic Fiscal Software. It was published and entered into force on 27 April 2026 and repealed Instruction MF No. 02/2018. It should be read with the 29 May technical requirements and the 22 June 2026 amendment.
What the Instruction regulates
It covers who issues receipts, issue timing, minimum content, fiscal-solution types, installation and maintenance, ATK communication, receipt verification, interruption handling and sanctions.
Official abbreviations include AF for Fiscal Register, PEF/SF for Electronic Fiscal Equipment/Fiscal System and SEF for Electronic Fiscal Software.
SEF and real-time reporting
SEF records transactions electronically, signs each receipt with a private key and exchanges data securely with ATK’s Information System. QR and NUIKF support verification.
During internet interruption, receipts continue, are stored and sent after recovery. The baseline period is 48 hours from interruption, with notification and evidence where recovery is objectively impossible.
The accompanying technical documents
The 29 May requirements cover functions, receipt fields, security, logs, printing and sector scenarios. The 22 June amendment replaces wording on supported devices and untransmitted data.
Where both documents address the same point, the amended wording applies. A guide citing only the May baseline may be incomplete.
The 60-day provision and PEF/SF migration
Taxpayers without PEF/SF on entry into force had 60 days from 27 April 2026 to install and use SEF, using ATK-fiscalized tax receipt blocks in the meantime. This was a date-bound transition.
Migration of existing PEF/SF users is set by ministerial decision, so no general date should be stated without checking the current decision and notice.
Using this summary
Use it for orientation, then verify classification with an accountant and official source and turn it into testable staff procedure.
- Map B2C, B2B and online channels.
- Check solution status in ATK’s register.
- Test receipt, QR, return and cancellation.
- Test offline and complete failure separately.
- Review official changes before system updates.
Turn the requirement into an operating procedure
Technical requirements need to become steps that staff can follow: who opens the shift, how connectivity is checked, when a sale is complete and who handles an unclear receipt status. Keep the procedure short, written and tested on the real device.
Define escalation as well. An operator should never improvise through deletion or duplicate entry; they should know when to stop and contact a supervisor or support.
What to request in a SEF demonstration
Do not watch only one successful sale. Ask to see communication status, receipt history, offline work, retry, correction and operator trace. Those scenarios show whether the solution is designed for a real working day.
- A clear status for each receipt.
- A distinction between local errors and an ATK response.
- History without silent deletion.
- A defined maintenance and support process.
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
Is generating a receipt enough? +
No. The workflow also needs identification, reporting, status, storage, corrections and an action trail under the applicable requirements and procedures.
Where should current SEF information be checked? +
Use official Tax Administration of Kosovo notices, guidance and channels because requirements and procedures may be updated.
How can I verify that a SEF is certified? +
Use the current register in ATK’s official portal and match the company, SEF name, unique number, version and platform to the proposed installation.
Want to see easyPos in your business?
Tell us your type of activity and sales locations. We will show you a tailored workflow.
Request a demonstration