Kosova

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 137 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

9 taxes at rates of 0, 8, 18

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• XK-TVSH — 20 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 20 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

Kërkimi për këtë paket nuk gjeti asnjë ligj apo akt nënligjor që të detyrojë shkëmbimin e faturave elektronike të strukturuara ndërmjet subjekteve private në Kosovë, as një platformë shtetërore vërtetimi (clearance) si SEF-i serb apo e-Faktura shqiptare. Ligji Nr. 05/L-037 për TVSH-në, neni 44, paragrafi 1 lejon që fatura t'i dërgohet blerësit „me mjete elektronike”, me kusht që të ketë pëlqimin e blerësit dhe autenticiteti e integriteti i përmbajtjes të garantohen — kjo është leje (`on_request`-like), jo detyrim mbi një profil të ndërtuar mbi modelin semantik të EN 16931. Ligji parasheh në vend të kësaj **Pajisjen Elektronike Fiskale (PEF)** (neni 2, paragrafi 1.17) — arka fiskale të licencuara nga Ministria e Financave — për regjistrimin dhe lëshimin e kuponëve fiskal të shitjeve me pakicë; kjo është një mekanizëm tjetër (arkë fiskale me kupon, jo faturë e strukturuar e shkëmbyer mes palëve) që socle-ja e Ekwo-s nuk e ka të përfaqësuar sot. Shih README.md dhe docs/international.md, seksioni «From Kosovo».

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2108
• receivable 1458

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• XK-IFRS-BS — 18 lines
• XK-IFRS-IS — 7 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

6 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-26

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-26

sq, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from