Legal basis
Every rule has its law.
Portofol calculates by the laws in force in Kosovo. When a law changes, the system changes too, with no installation. Here are the laws and articles we apply.
The main laws
| Law | Where it applies |
|---|---|
| 08/L-257 on Tax Administration and Procedures | Deadlines, cash payments above 300 € (article 6.9), instalment agreements (24.5–24.7, 110.4), 6-year retention (6.3), penalties (101, 106, 107) |
| 05/L-037 on Value Added Tax | The 18 % and 8 % rates, invoices, the sales and purchase books, the VAT return |
| 06/L-105 on Corporate Income Tax | The real regime (10 %) and the presumptive one, 3 % trade / 9 % services up to 50,000 € |
| 05/L-028 on Personal Income Tax | Payroll: 0 % up to 3,000 €/year, 8 % up to 5,400 €, 10 % above; secondary employer 10 % |
| 03/L-212 on Labour | Employment contract, probation, hours, annual leave, maternity, sick leave, notice periods |
| 06/L-032 on Accounting, Financial Reporting and Auditing | The journal, the financial statements |
| AI (MF) No. 01/2026 on PEF/SF/SEF | The fiscal receipt, cancellation, return, offline work up to 48 hours, QR verification |
| Specific technical and functional requirements for PEF/SF/SEF (ATK, 29.05.2026 and 22.06.2026) | Receipt format, "COPY OF RECEIPT", logs, export for ATK, units of measure |
| 04/L-190 on Medicinal Products and Devices · 05/L-022 on Weapons | Pharmacy and gun shop (sector registers) |
| 04/L-077 on Obligational Relationships · AI MIPT 11/2023 | The vehicle rental contract (Portofol Rent) |
Sources: the official texts at atk-ks.org and gzk.rks-gov.net, the SEF portal apps.atk-ks.org/sefaplikimi. Portofol calculates by the published rules, but is not tax or legal advice.