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Latest article · Closing a business

How to close a business in Kosovo

· 4 min read

Blog

Blog

Guides, news and analysis for businesses in Kosovo.

Practical, plain-language guides for anyone starting, running or checking a business in Kosovo. Articles walk through ARBK and ATK procedures step by step, with examples, FAQs and links to registry data on Kerko. New articles are published every month.

What you’ll find here

  • Starting a business

    Legal forms, ARBK registration, naming, NACE codes, licences and a business bank account.

  • Taxes and accounting

    NUI, VAT, filing in EDI, fiscalisation, invoices and when you need an accountant.

  • Employment

    Employment contracts, salaries, payroll tax and pension contributions.

  • Running and changing

    Authorised persons, ARBK changes, selling shares, vetting partners and closing down.

A signed business letter on a clipboard on a wooden desk, ready to be reviewed

Verification

How to check a business in Kosovo

A practical checklist for vetting a partner, supplier or employer in Kosovo: status, NUI, owners, authorised persons and activities.

· 3 min read

Three people in a glass-walled office looking out over a city, choosing a legal form for a new business

Legal forms

Business legal forms in Kosovo: a guide

Individual business, LLC, partnership, JSC or foreign branch? What each legal form in Kosovo is, who is liable for debts and how many are registered.

· 4 min read

A hand pointing at one of several printed logo designs on a table

Intellectual property

Registering a trademark in Kosovo

Why an ARBK business name doesn't protect your brand, how to register a trademark with the Industrial Property Agency, and how long protection lasts.

· 3 min read

Two people shaking hands in a modern office

LLC

Selling shares in a Kosovo SH.P.K.

How to sell or transfer shares in an SH.P.K. in Kosovo: the statute, pre-emption rights, the transfer agreement, ARBK registration and tax on the gain.

· 3 min read

A person carrying a cardboard box during a move

ARBK

Changing business details at ARBK

How to change a Kosovo business's address, name, activities, director or owners at ARBK, which documents you need and who to notify afterwards.

· 3 min read

A hand signing a document on a meeting table next to a laptop

ARBK

Authorised persons of a Kosovo business

Who can represent and sign for a business in Kosovo: the director, persons authorised at ARBK, limits on their powers and what happens when they change.

· 3 min read

Wrapped parcels and cardboard boxes stacked and ready for shipping

Registration

Starting an online business in Kosovo

Web shop or selling on social media: registration, fiscalisation, card payments, delivery and buyers' rights for distance sales in Kosovo.

· 3 min read

A man working on a laptop at a desk by a window at home

Individual business

Freelancing in Kosovo: registration and tax

Working for clients abroad? How to register as a B.I., how service income is taxed, VAT for foreign clients and getting paid from abroad.

· 3 min read

Travellers with suitcases in a modern airport terminal with a glass roof

Foreign investment

Foreign company in Kosovo: branch or LLC?

Three ways a foreign company can operate in Kosovo (branch, representative office or subsidiary LLC) and how liability, tax and activity differ.

· 3 min read

Stone columns of a neoclassical financial building beside a tree with yellow leaves

Legal forms

Joint stock company (SH.A.) in Kosovo

What a Joint Stock Company is, how it differs from an LLC, its capital and governance requirements and why Kosovo has only around 600 of them.

· 3 min read

Two people shaking hands across a white table after agreeing a partnership

Legal forms

General vs limited partnership in Kosovo

What general (O.P.) and limited (O.K.) partnerships are in Kosovo, how liability is shared, why they are rarer than LLCs and when they make sense.

· 3 min read

An examination room in a medical practice with a patient bed and cabinets

Registration

Business licences and permits in Kosovo

ARBK registration isn't always enough. Which activities need a licence from a ministry or agency, and what municipalities usually require.

· 3 min read

An empty restaurant with chairs stacked on tables, seen through the window

Registration

Renting business premises: what to check

Commercial leases in Kosovo: checking the real owner, term, deposit, withholding tax on rent and the terms worth negotiating before you sign.

· 3 min read

An employee in an apron smiling as she serves a customer at a café till

Employment

Hiring your first employee in Kosovo

Employment contract, probation, working hours, leave, ATK and pension registration: what to do before your first employee's first day.

· 3 min read

Hands counting a fan of euro banknotes against a dark background

Employment

Payroll tax and contributions in Kosovo

How net pay is calculated in Kosovo: 5% + 5% pension contributions, progressive payroll tax, primary vs secondary jobs and filing deadlines.

· 3 min read

Two people at a desk with laptops, one working on a calculator

Taxes

When your business needs an accountant

What an accountant does for a small business in Kosovo, when you need one, what it usually costs and how to choose one you can trust.

· 3 min read

Envelopes with bills, a pencil and a phone calculator on a wooden table

Taxes

What an invoice must contain in Kosovo

Mandatory invoice details, invoices with and without VAT, numbering, payment terms and the mistakes that stop clients from reclaiming VAT.

· 3 min read

The till and counter of a small grocery shop with fully stocked shelves

Taxes

Fiscalisation in Kosovo: who must comply

What fiscalisation is, which businesses must issue fiscal receipts, how fiscal cash registers work and what you risk by not issuing one.

· 3 min read

Hands typing on a laptop at a desk by a window

Taxes

Filing taxes in EDI: a Kosovo guide

How ATK's EDI system works: getting access, monthly and annual returns, zero returns, deadlines and what happens when you file late.

· 3 min read

A hand inserting a bank card into a card reader on a wooden desk

Registration

Opening a business bank account in Kosovo

When you need a business bank account in Kosovo, what documents banks ask for from a B.I. or SH.P.K., who can operate it and mistakes to avoid.

· 3 min read

Hands working a calculator and writing in an account book, preparing tax and VAT declarations

Taxes

Kosovo fiscal number, NUI and VAT explained

What the NUI is, how it relates to a business's fiscal number, when you must register for VAT and the basic business taxes in Kosovo.

· 3 min read

A carpenter working at a workshop bench, surrounded by wood shavings

Registration

NACE codes: choosing business activities

What NACE codes are, primary vs secondary activities, how many to register in Kosovo and why the choice affects licences and taxes.

· 3 min read

Company partners discussing around a table with laptops during a founding meeting

Registration

How to open an LLC in Kosovo, step by step

A practical guide to opening an LLC (SH.P.K.) in Kosovo: owners, capital, founding act, statute, director, documents and the steps at ARBK.

· 4 min read

An "Open Shop" sign hanging on the glass door of a newly opened store

Registration

How to register an individual business in Kosovo

How to register an Individual Business with ARBK step by step: name, NACE codes, documents, your NUI and what to do after registration.

· 3 min read

Red neon "Espresso Bar" sign above an "Open" sign in a café window at night

Registration

How to choose a business name in Kosovo

Official vs trading name, ARBK rules for business names, how to check a name is free and the naming mistakes that cost you later.

· 3 min read

Cooks at work in a small eatery behind a neon OPEN sign, a small business choosing between B.I. and LLC

Legal forms

Individual business or LLC in Kosovo?

Liability, tax, owners and paperwork: the key differences between an Individual Business and an LLC (SH.P.K.) in Kosovo, and which one fits you.

· 4 min read

Blog: Articles for businesses in Kosovo | Kerko.com