How to register an individual business in Kosovo

The Individual Business (B.I.) is the most common business form in Kosovo, with more than 169,000 entities in the ARBK data Kerko uses. Registering one is simple, but it helps to know what to expect.

Before deciding, read Individual Business or LLC?. With a B.I. you are personally liable for the business's debts.

Who can register a B.I.?#

Any natural person with full legal capacity. A B.I. has exactly one owner; if you want to start with a partner, look at partnerships or an LLC.

Step 1: Choose a name#

The business name must be distinguishable from names already in the registry. Many B.I.s use the owner's name (e.g. "Arben Krasniqi B.I.") or a trading name.

Tip: before applying, search the name on Kerko to see whether something similar exists. It does not replace ARBK's official check, but it saves time.

Step 2: Choose activities (NACE codes)#

Every business is registered with one main activity and can have secondary activities, expressed as NACE codes. Pick the ones that accurately describe your work, since some activities require additional permits or licences (e.g. pharmacies, transport, private security), and the activity also affects tax treatment.

Step 3: Prepare the documents#

For a B.I. you usually need:

• the registration application (ARBK form);
• the owner's identity document (ID card or passport);
• the business address and contact details;
• the chosen activities;
• if someone else is filing on your behalf, the relevant authorisation.

The exact list can change, so check the current requirements on ARBK's website (arbk.rks-gov.net) before you go.

Step 4: Apply at ARBK#

You apply at ARBK offices, which provide registration services across Kosovo's municipalities, or online where ARBK offers it for your form. Business registration with ARBK usually completes within a few working days.

Step 5: Receive your certificate and NUI#

After registration you receive the business registration certificate and the Unique Identification Number (NUI). For new businesses the NUI also serves as the fiscal number with the Tax Administration (ATK), so there is no separate tax registration. More in NUI, fiscal number and VAT.

After registration: don't forget#

• A business bank account: keep business and personal money separate, even though legally you are the same person.
• Tax declarations: periodic declarations to ATK are usually required even when you have no turnover.
• Employees: if you hire, you must declare them and pay wage tax and pension contributions (5% employer + 5% employee).
• Fiscal cash register / fiscalisation: if you sell to end consumers, you usually have fiscalisation obligations under ATK rules.
• Municipal permits: some activities need a permit from the municipality where you operate.

When should you change form?#

If the business grows, takes on a partner or its financial risks increase, many owners set up an LLC and close the B.I. or leave it dormant. How to close a business is explained in Business statuses and closing a business.

Once you are registered#

Your business will appear in ARBK's public data and therefore on Kerko. You can verify your profile to add contacts, opening hours and a description, so customers can find you more easily.