Kosovo Introduces New Restrictions on Cash Payments
The Tax Administration of Kosovo (TAK) published, on 25 May 2026, a notification introducing new restrictions on cash payments, based on Decision No. 19/2026 issued by the Minister of Finance on 27 April 2026.
Starting from 1 June 2026, any transaction exceeding EUR 2,000 carried out between a business entity and an individual (B2C) must be settled exclusively through:
- bank transfers; and/or
- other electronic payment methods.
This restriction also applies where the payment is made in installments or in part. In such cases, no portion of the payment may be settled in cash if the total value of the transaction exceeds EUR 2,000.
Failure to comply will be treated as a breach of the applicable legal provisions and may give rise to penalties under Law No. 08/L-257 “On Tax Administration Procedures”, ranging from EUR 150 to EUR 2,000 depending on the taxpayer’s turnover.
We recommend that you review and adjust your payment practices and the configuration of your fiscal equipment accordingly, to ensure full compliance with the new requirements before they take effect.
DISCLAIMER
This alert is provided for general information purposes only and does not constitute tax, legal or other professional advice. It does not address the specific circumstances of any individual or entity. Before acting on any matter referred to above, you should obtain specialised advice tailored to your particular situation.