Who must move to a SEF, and when: Instruction 01/2026 explained
Who must issue receipts and install a SEF under Instruction 01/2026, who is exempt, and what a business with or without a fiscal device does.
Updated · 8 min read
In short: Under Administrative Instruction (MFPT) no. 01/2026 of 27 April 2026, every business that sells goods or services to the final consumer issues a fiscal receipt, however the customer pays. A SEF must be installed by businesses that sell retail or provide services at places open to the public, and by public institutions that accept cash; businesses that supply only other businesses with invoices are exempt (article 31). A business that has a fiscal device (PEF) is not required to replace it now: it can keep using it or move to a SEF voluntarily whenever it wants, while the mandatory deadline is set by the Minister of Finance. A business without a fiscal device does not buy a PEF but installs a SEF; the instruction gave 60 days from its entry into force for this, with a tax receipt block fiscalized in EDI until then (article 50).
What changed with Instruction 01/2026
Instruction 01/2025, which opened the way for software, was annulled by the Supreme Court in July 2025. Administrative Instruction (MFPT) no. 01/2026 on the use of electronic fiscal devices, fiscal systems and electronic fiscal software replaces it and also repeals the old instruction 02/2018.
The main change: alongside the fiscal device (PEF) and the fiscal system, a receipt can now be issued by Electronic Fiscal Software (SEF), a program certified by ATK that runs on a computer, tablet or phone. What a SEF is and how it works is explained on the page Electronic Fiscal Software (SEF).
Who issues receipts and who must install a SEF
The instruction separates two questions that are often mixed up:
- Who issues a fiscal receipt? Every supplier of goods or services to the final consumer, whether the payment is cash, card or transfer. Business-to-business sales are documented with a tax invoice, not a receipt. Eight common situations are in Fiscal receipt or tax invoice?
- Who must install a SEF? Under article 31, businesses that sell retail or provide services at places open to the public, and public institutions that accept cash. Businesses that supply only other businesses with invoices are exempt.
For cash sales the receipt is printed on paper. Only for non-cash payments, with the buyer’s consent, and for online sales may the receipt be delivered electronically (article 39).
The two routes under article 50
Article 50 splits the transition by what the business has today:
- With a fiscal device (PEF). Until the Minister of Finance decides, you have no obligation to replace the device, but you are not tied to it either: you can move to a SEF voluntarily whenever you want. The decision only sets which taxpayers must move and by when.
- Without a fiscal device. The obliged business does not buy a PEF but installs and uses a SEF. The instruction gave 60 days for this. Note: the days are counted from the instruction’s entry into force, not from the day you open the business. Until the SEF is installed, sales are documented with a tax receipt block fiscalized in EDI.
SEF or PEF: why a voluntary switch pays off
Legally, a receipt from a PEF and one from a certified SEF are equally valid. The difference is in day-to-day work:
| Fiscal device (PEF) | Electronic fiscal software (SEF) | |
|---|---|---|
| What you buy | A device with fiscal memory | No device; certified software |
| Where it runs | Only on the fiscal device | Computer, laptop, tablet, phone |
| Receipt verification | Fiscal memory | Digital signature and QR code |
| Without internet | Depends on the device | The receipt is stored and sent automatically |
| Changes (prices, items) | Often via a technician | Yourself, in the software |
| Returns and cancellations | A procedure on the device | Find the receipt in the software, pick the items; the new receipt links to the original by itself |
| Stock and accounting | Usually by hand | Automatic, when the software has it |
| Extra till | Another device | Another phone or computer |
What a return and a cancellation look like in practice is in Returns and cancellations of fiscal receipts. Switching now means you do it when it suits you, not under deadline pressure, and your system is ready when the Minister’s decision comes. The comparison with prices for every type of business is on SEF fiscal till in Kosovo.
Your case: what to do
| Your case | Fiscal receipt? | SEF? | What to do |
|---|---|---|---|
| Shop, café or salon with a fiscal device | Yes | Optional | Keep the device or move to a SEF voluntarily |
| Shop, café or salon without a fiscal device | Yes | Yes | Do not buy a PEF; install a certified SEF |
| New business selling to individuals | Yes | Yes | Unique Code in EDI, then a SEF; tax receipt block until then |
| Services at premises open to the public | Yes | Yes | As above, depending on the device you have |
| Sales only to businesses, with invoices | No | No | A tax invoice for every sale |
| Public institution that accepts cash | Yes | Yes | Install a certified SEF |
If your case does not clearly match a row, ask ATK or your accountant before buying a device or a program.
Step by step: from the instruction to the first receipt
- Find your case in the table above.
- If you have a PEF, the choice is yours: keep using it until the Minister’s decision, or move to a SEF voluntarily now and follow the steps below.
- If you have no PEF, get the Unique Fiscalization Code in EDI: Fiskalizimi → Kërkesë për Fiskalizim. The steps are in the guide to the Unique Code.
- Choose a program from ATK’s public SEF registry; a program outside the registry does not issue valid receipts.
- Register every till: each SEF at a point of sale gets its own digital certificate and fiscalization number.
- Issue the first receipt and check that it has a QR code and that ATK accepted it.
What the SEF you choose must do
Article 32 requires every certified SEF to sign each receipt electronically, identify itself to ATK with a digital certificate, generate the verification QR code, print the receipt in ATK’s format and keep working without internet, sending receipts as soon as the connection returns. Certification guarantees this; you choose by the devices you have.
How ProBooks helps
ProBooks is fiscalization and accounting software for businesses in Kosovo, certified by ATK as a SEF on 13 October 2026 under number 964020394056, for Windows, macOS, Android and iOS. For a business without a fiscal device this means no device to buy, and a business with a PEF can switch whenever it wants: SEF Mobile runs on a phone, tablet or Mac, and MiniPOS on Windows with a thermal printer. Every receipt is signed at the till, gets the QR code and is sent to ATK; without internet it is stored and sent automatically.
A receipt accepted by ATK, with the verification QR code.
The first till costs €100 a year and each extra till €50; packages with accounting are on the pricing page. What a sale, offline work and returns look like is in the guide to fiscalization with a SEF.
Frequently asked questions
Do I have to replace my fiscal device with a SEF now? No. Under article 50 of Administrative Instruction 01/2026, a business that has a fiscal device (PEF) is not required to replace it now: it can keep using it or move to a SEF voluntarily whenever it wants. When the move becomes mandatory is set by the Minister of Finance by decision.
My business has no fiscal device. Do I have to buy one? No. An obliged taxpayer without a fiscal device does not buy a PEF but installs and uses a certified SEF. The instruction gave 60 days for this, counted from its entry into force, not from when the business opens.
Who is exempt from the SEF obligation? Businesses that supply only other businesses and document their sales with tax invoices. Anyone selling to the final consumer issues a fiscal receipt, whatever the payment method.
What do I use until the SEF is installed? Under article 50, until the SEF is installed a business without a fiscal device uses the tax receipt block, which is fiscalized in ATK’s EDI system.
How do I know a program is a valid SEF? Look it up in ATK’s public registry of certified SEFs (apps.atk-ks.org/sefaplikimi/PublicSEF). A program that is not there does not issue a valid fiscal receipt.
Sources
- Administrative Instruction (MFPT) no. 01/2026, 27.04.2026, articles 31, 32, 34, 39 and 50 - text on ATK’s website, checked 16.10.2026; entry into force and the 60 days rechecked 18.10.2026 through media reports
- Public registry of certified SEFs - ATK, checked 16.10.2026
- ATK notice on the «Kërkesë për Fiskalizim» service in EDI, 09.07.2026
This text is informative; for your own case consult ATK or your accountant.