The Tax Administration of Kosovo has announced that from February 1, it will publish the new version of the Electronic System – EDI.
According to TAK, the difference that will be compared to the current version is the limitation in the declaration of the Book of Purchase and Book of Sale, which will not be able to be sent if they are not completed as required.
More specifically, restrictions are made in the Unique Identification Number, Fiscal Number and Personal Number column.
Below you will find clarifications on how the NUI / NF / NP column should be completed:
SALES BOOK PURCHASE BOOK
Setting the Number in the NUI/NF/NP Column Description Setting the Number in the NUI/NF/NP Column Description
81XXXXXXX NUI with 81… is set for Sales for persons registered in ARBK. 81XXXXXXX NUI with 81… is set for Purchases from persons registered in ARBK.
60XXXXXXX NF with 6…. It is set for Sales for persons who are registered in TAK. 60XXXXXXX NF with 6… is set for Purchases from persons who are registered in TAK.
1 Number 1 is set for Sales from the Fiscal Electronic Device / Fiscal System, i.e. Daily Shopping. So the number 1 can only be set if any of the columns are filled in, such as: 9; 10c; 12 and 14. 1XXXXXXXXX or 2XXXXXXXXX Personal Number with 1… or 2… is set for Purchases from non-business natural persons.
2 Number 2 is set for Sales of services abroad, i.e. if section 10a is completed. 8 Number 8 is set for Imports. So it is decided if any of the columns are completed, such as: 31; 32; 33; 34; 35; 37; 39; 65 and 41.
3 Number 3 is set for Exports, i.e. if section 11 is completed. 9 Number 9 is set for Adjustments to reduce VAT for payment by 18%, i.e. if section 61 is completed.
4 Number 4 is set for Adjustments to increase VAT by 18%, i.e. if section 24 is completed. 10 Number 10 is set for Adjustments to reduce VAT for payment by 8%, i.e. if section 63 is completed.
5 Number 5 is set for Adjustments to increase VAT by 8%, i.e. if section 26 is completed.
6 Number 6 is set for Purchases abroad that are subject to the reverse charge of VAT, i.e. if section 28 is completed.
7 Number 7 is set for Sales to International Organizations, which do not have a Fiscal Number from TAK.
The Purchase Book and the Sale Book must be completed and declared on a monthly basis from the 1st to the 20th of the following month, so the books must be declared in the period when the VAT Declaration is also submitted.
Regarding the completion of the Purchase Book and the Sale Book, refer to the relevant guidelines published on the ATK website www.atk-ks.org at the link Electronic Services – Purchase and Sale Book.
