Cash payment limit in Kosovo: €2,000 with individuals, €300 B2B
Kosovo's cash payment limit - over €2,000 with individuals and over €300 between businesses only through a bank. The rules, examples and steps.
Updated · 6 min read
In short: Since 1 June 2026, every transaction over €2,000 between a business and an individual (a non-business natural person) must be paid through a bank account or by electronic payment; this is set by Decision of the Minister of Finance no. 19/2026 of 27 April 2026. When the amount exceeds €2,000, no part of it may be paid in cash, not even as an advance. Between businesses the limit is even lower: over €300 payment goes through the bank, under Law no. 08/L-257 on the administration of tax procedures. Non-compliance is fined under the same law.
Two limits: with individuals and between businesses
The limits come from two different acts and apply to different parties:
| Who pays whom | Limit | Above the limit, pay | Basis |
|---|---|---|---|
| Business and individual (non-business natural person) | €2,000 | only through a bank account or electronic payment | Minister’s Decision no. 19/2026, in force from 01.06.2026 |
| Business and business (persons in economic activity) | €300 | through a bank account or electronic payment | Law no. 08/L-257 (the earlier limit was €500) |
ATK announced the new rule for individuals on 25 May 2026. The notice states plainly that the rule also applies to payments in parts: when the transaction value is over €2,000, no part of the payment may be made in cash. For the limit between businesses, ATK’s summary of the new law says the rule also applies when part is paid in cash and the rest by offset.
The limit is counted on the value of the transaction, not on a single payment. An order of €2,500 does not become payable in cash by splitting it into three payments of €800-900.
Examples: is cash allowed?
| Situation | Is cash allowed? |
|---|---|
| An individual buys furniture for €2,400 | No - the full amount by transfer or electronic payment |
| An individual pays a €1,200 car service | Yes, the €2,000 limit is not exceeded; the fiscal receipt is issued anyway |
| An individual pays a construction company €5,000 for a renovation | No |
| €2,500 order: €1,000 cash advance, the rest by transfer | No - no part may be paid in cash |
| A business sells a used car to an individual for €3,000 | No - a business-individual transaction over €2,000 |
| A business pays a supplier €450 for materials | No - over €300 between businesses |
| A business pays a supplier €250 | Yes, the €300 limit is not exceeded |
These matter most in sectors with large amounts per customer: construction, furniture shops, car services and shops selling expensive goods such as electronics. If your case matches none of the rows, ask ATK or your accountant before accepting the payment.
Step by step before you accept the payment
- Check who is paying. Individual or business? That decides the limit: €2,000 or €300.
- Work out the full value of the transaction. Take the whole order or contract, not just today’s instalment.
- Above the limit, offer a bank method. Your account number (IBAN) for a transfer, or a card payment if you have one.
- Do not accept any part in cash when a transaction with an individual exceeds €2,000, not even as an advance.
- Issue the document: a fiscal receipt for the individual, a tax invoice for the business. The payment method does not change this obligation.
- Keep the proof of payment (the bank statement or transfer confirmation) with the receipt or invoice and record the payment against the bank account in the books.
Why a receipt is needed even when payment comes through the bank is explained in Fiscal receipt or tax invoice?.
How ProBooks helps
ProBooks is fiscalization and accounting software for businesses in Kosovo. In SEF Mobile you choose the payment method on every sale: cash, card, bank transfer or voucher, even combined in one sale. Note: split payment is useful for small amounts, but on a sale over €2,000 to an individual the cash part is not allowed. In MiniPOS for Windows the payment can be cash, card, bank, voucher or cheque.
Split payment in SEF Mobile: cash, card and bank transfer in one sale.
Invoices for businesses are issued from ProBooks Invoicing, while the Platform does the bank reconciliation, so transfers are matched with invoices. Every night the books check also looks for cash payments over €300 between businesses and explains the finding: what it means and how to fix it.
Frequently asked questions
What is the cash payment limit in Kosovo? Since 1 June 2026, a transaction over €2,000 between a business and an individual may not be paid in cash (Decision of the Minister of Finance no. 19/2026). Between businesses the limit is €300 (Law no. 08/L-257). Above these amounts payment goes through a bank account or by electronic payment.
Can I pay part in cash and the rest through the bank? No, when the transaction with an individual is over €2,000: according to ATK no part of the payment may be made in cash. Between businesses, above €300 the rule also applies when part is paid in cash and the rest by offset.
Does the €2,000 limit also apply to payments between two individuals? The decision and the ATK notice cover transactions between a person carrying out an economic activity and a non-business natural person. For payments between two individuals with no economic activity, ask ATK.
What happens if I accept cash above the limit? According to ATK, this is a breach of the legal provisions and is fined under Law no. 08/L-257 on the administration of tax procedures and the bylaws in force. The fine amounts are in the law or can be obtained from ATK.
Do I need a fiscal receipt when the customer pays by bank transfer? Yes. A fiscal receipt is issued for every sale to the final consumer, however they pay: in cash, by card or by bank transfer.
Sources
- Notice to taxpayers: TAK warns transactions over €2,000 with individuals are not allowed to be paid in cash, 25.05.2026 - Decision no. 19/2026 of 27.04.2026, the 01.06.2026 date, partial payments and fines; content checked on 20.10.2026 (the notice and its reprints), as the ATK website could not be reached directly
- Legal changes under Law no. 08/L-257 on the administration of tax procedures, ATK (in Albanian) - the €300 limit between businesses (formerly €500) and partial payments with offset; checked on 20.10.2026
- Law no. 08/L-257 on the administration of tax procedures, Official Gazette no. 5, 12.01.2024 - full text and fines; checked on 20.10.2026
This text is informative; for your own case consult ATK or your accountant.