What an invoice must contain in Kosovo

An invoice isn't just a request for payment. For your client it's the document they use to book the expense and, if they're VAT-registered, reclaim the VAT. An incomplete invoice can cause them trouble with ATK, and delays your payment.

What every invoice must include#

About the seller (you):

• the business's official name as registered with ARBK, not just the trading name;
• the address;
• the NUI / fiscal number;
• the VAT number, if registered.

About the buyer, when it's a business:

• official name, address and NUI;
• VAT number, if it has one.

About the invoice itself:

• an invoice number, unique and sequential;
• the issue date and, if different, the date of supply;
• a description of the goods or services, quantity and unit price;
• the amount before VAT, the VAT rate (18% or 8%), the VAT amount and the total;
• for exempt or zero-rated supplies, the reason for the exemption.

Check the buyer's official name and NUI on Kerko or at ARBK before issuing. The most common mistake is using a trading name instead of the official name.

With or without VAT#

• You're VAT-registered: every invoice for a taxable supply shows VAT separately.
• You're not VAT-registered: issue invoices without VAT. Don't add "18%" just because the client expects it. The buyer can't reclaim VAT that shouldn't be there, and you may be liable to pay it.

When you need to register for VAT is covered in NUI, fiscal number and VAT.

Numbering invoices#

Invoices need a unique, sequential number, e.g. 2026-0001, 2026-0002. Missing or repeated numbers are a red flag for ATK. If an invoice is cancelled, keep it and mark it as cancelled. Don't delete it.

Correcting an invoice#

Once an invoice is sent, you don't edit it. Instead:

• a credit note reduces the amount, e.g. for returned goods or a later discount;
• a debit note increases it;
• both refer to the original invoice number.

Payment terms#

The law doesn't require it, but a good invoice also includes:

• the payment term (e.g. "15 days from invoice date");
• your bank account and bank name;
• the client's order or contract reference.

This speeds up payment. Many businesses only pay invoices they can match to an order.

Fiscal receipts and invoices#

When you sell to a consumer, you usually issue a fiscal receipt. When you sell to a business, you issue an invoice. See Fiscalisation in Kosovo.

Keeping records#

Keep outgoing and incoming invoices, on paper or electronically, for as many years as the law requires. Your accountant will thank you. See When you need an accountant.