Starting an online business in Kosovo

Online selling in Kosovo has taken off: shops with their own websites, sellers on Instagram and Facebook, businesses shipping nationwide with courier companies. The barrier to entry is low, but the obligations are the same as for any business, plus a few specific to distance selling.

1. Register the business#

Regular online selling is a trading activity. It doesn't matter whether you sell from your own site or an Instagram profile.

• Form: for most people starting alone, an Individual Business. With partners or bigger ambitions, an SH.P.K. See Individual business or SH.P.K.?.
• NACE code: retail via the internet has its own code (47.91). If you also sell in a physical shop, add that too. See NACE codes.
• Name: check the business name, domain and social handles are all free. See Choosing a business name.

2. What buyers need to see#

Online buyers need to know who they're buying from. On your site or profile, publish:

• the business's official name and NUI;
• address and contacts (phone, email);
• prices including taxes and delivery costs;
• returns and warranty terms;
• payment methods.

An online shop with no official name and no address looks like a scam. Buyers increasingly check the seller on Kerko before paying.

3. The right to withdraw#

Under consumer-protection rules, buyers in distance sales usually have the right to withdraw without giving a reason within a set period after receiving the goods, typically 14 days. There are exceptions, e.g. personalised goods, perishable food or opened hygiene products.

Publish a clear returns policy and honour it. It builds more trust than any ad.

4. Payments#

• Cash on delivery is still common in Kosovo. The courier transfers the money to you, usually for a fee. Make sure it goes into the business account.
• Card payments need an agreement with a bank or payment provider. See Business bank account.
• Bank transfer up front, for larger orders.

5. Fiscalisation and invoices#

Sales to consumers must be documented under fiscalisation rules. The exact method for online and cash-on-delivery payments depends on ATK's current rules, so check before you launch. See Fiscalisation in Kosovo. For business buyers, issue an invoice. See What an invoice must contain.

6. Taxes#

Online income is taxed like any other business income. Above the turnover threshold you register for VAT. If you import goods, VAT and customs are paid at the border. See NUI, fiscal number and VAT.

7. Delivery#

• Compare courier companies on price, speed and cash-on-delivery fees.
• Pack well, because returns for damage cost you twice.
• If you sell to the diaspora, work out customs in the buyer's country and tell them before they buy.

8. Trust#

In a market where online scams exist, trust is your biggest advantage. A visible official name, real contacts, proper invoices and a verified profile set a serious business apart. Verify your business on Kerko.