Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | XK / XKX |
| Registry | ARBK/KBRA |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Kosovo and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Numri Fiskal | TAK/ATK, issued via ARBK one-stop-shop |
businessInfo.businessEntityId | NRB | ARBK/KBRA |
Sector regulators
FIU-K · TAK/ATK
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Shoqëri me Përgjegjësi të Kufizuar | SH.P.K. | Quota-based limited liability company; no minimum capital required; one or more members with liability capped at contribution; managed by an appointed administrator (drejtor menaxhues). Most common form for SMEs. Equivalent to a US LLC. |
| Shoqëri Aksionare | SH.A. | Joint-stock company with share capital divided into transferable shares; minimum capital €10,000 under Law 06/L-016; mandatory Board of Directors and Shareholder Assembly; used for larger or capital-market entities. Equivalent to a US C-Corp. |
| Ndërmarrje Individuale | N.I. | Sole proprietorship operated by a single natural person; no separate legal personality; owner bears unlimited personal liability for all business obligations. Equivalent to a US Sole Proprietorship. |
| Ortakëri e Përgjithshme | O.P. | General partnership of two or more persons; all partners bear joint and unlimited liability for partnership obligations. Equivalent to a US General Partnership (GP). |
| Ortakëri e Kufizuar | O.K. | Limited partnership with one or more general partners (unlimited liability) and one or more limited partners (liability capped at capital contribution); general partners manage the business. Equivalent to a US Limited Partnership (LP). |
| Degë e Shoqërisë së Huaj | D.K. | Branch of a foreign company registered with ARBK; no separate legal personality — the parent foreign company bears full liability for branch obligations. Must include parent company name followed by “Branch in Kosovo” (Degë në Kosovë). Closest US equivalent: Branch/Rep Office. |
| Kooperativë Bujqësore | — | Agricultural cooperative under Law 06/L-016; formed by natural or legal persons who are farmers and contribute private property to shared capital; member-owned and member-controlled for mutual agricultural benefit. Closest US equivalent: Cooperative. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Certifikata e Regjistrimit të Biznesit |
| Constitutive Documents | All required: Akti i Themelimit + Statuti |
| Tax Registration | Certifikata Fiskale |
| Operating Permit | Municipal operating permit |
| Ownership Records | ARBK shareholders list extract |
| Governance Records | Certifikata e Regjistrimit |
| Signing Authority | Any one of: Vendim i Asamblesë · Prokurë noteriale |
| Address | Any one of: Kontratë qiraje · Faturë shërbimesh · Pasqyrë bankare |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Certifikata e Regjistrimit të Biznesit (ARBK) | Legal Registration |
| Akti i Themelimit (founding act) | Constitutive Documents |
| Statuti (statute/charter) | Constitutive Documents |
| Certifikata Fiskale (TAK/ATK) | Tax Registration |
| Municipal operating permit (Bashki) | Operating Permit |
| ARBK shareholders list extract | Ownership Records |
| Certifikata e Regjistrimit (ARBK extract) | Governance Records |
| Vendim i Asamblesë (assembly/board resolution) | Signing Authority |
| Prokurë noteriale (notarised PoA) | Signing Authority |
| Kontratë qiraje | Address |
| Faturë shërbimesh (≤90 ditë) | Address |
| Pasqyrë bankare (≤90 ditë) | Address |
| Sector-Specific License | CBK licence (banking, NBFIs, crypto-assets), FIU-K authorisation (AML/CFT) |
Collection notes
- Legal Registration: Available via arbk.rks-gov.net or one-stop-shop; includes NRB, entity type, registered address, and named director.
- Constitutive Documents: Two-part constitutive document; for single-founder SH.P.K., the founding act is titled “Akt i Themelimit nga Themeluesi i Vetëm.” Filed with and retrievable from ARBK.
- Tax Registration: Issued at registration via one-stop-shop; obtainable electronically via the EDI system or from a TAK regional office.
- Operating Permit: Issued by the relevant municipality; no single national general business permit beyond ARBK registration; requirements vary by Bashki.
- Sector-Specific License: CBK is the prudential regulator for banks, NBFIs, and crypto-asset service operators. FIU-K oversees AML/CFT compliance registration for obliged entities. Payment-services licensing operates under the prior statutory framework pending re-adoption of the payment services law.
- Ownership Records: ARBK maintains the shareholder register as part of the company file; current ownership structure is reflected in the ARBK extract.
- Governance Records: Lists administrator(s) for SH.P.K. or Board of Directors members for SH.A. Update filings required for any director changes.
- Signing Authority: Administrator authority derives from appointment in Statuti and ARBK filing; broad signing authority for third parties requires a notarised power of attorney.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Drejtor Menaxhues / Administrator (SH.P.K.) | CONTROLLING_PERSON | Appointed managing director with day-to-day operational authority; registered with ARBK. |
| Anëtar i Bordit të Drejtorëve (SH.A.) | CONTROLLING_PERSON | Board of Directors member of SH.A.; governance and strategic oversight role. |
| Drejtor i Përgjithshëm (SH.A.) | CONTROLLING_PERSON | General/Executive Director of SH.A.; operational day-to-day authority. |
| Përfaqësuesi Ligjor | LEGAL_REPRESENTATIVE | Named legal representative; PoA holder authorised to bind the company in legal matters. |
| Partner i Përgjithshëm (O.K.) | CONTROLLING_PERSON | General partner in limited partnership; management authority and unlimited liability. |
Notes
- XK / XKX are user-assigned, non-ISO 3166-1 codes. Kosovo’s status is not universally recognised; ISO has not assigned standard alpha-2/alpha-3 codes. XK and XKX are user-assigned codes (adopted by EU, IMF, SWIFT, and others). Validate that downstream ISO validation does not reject these values.
- Law on Payment Services (08/L-328, Dec 2024) is not currently in force. Pending Constitutional Court review on procedural grounds (as of 2026-05); CBK payment-services licensing operates under the prior statutory framework. Monitor for re-adoption; Law 08/L-304 on Banks entered into force in 2026 following similar process.
- Crypto-asset service operators (CASOs) subject to separate framework. Law 08/L-295 on Crypto-Assets (Nov 2024) and CBK Regulation on Licensing of CASOs (adopted Aug 2025, ~90-day rollout). Distinct from banking licensing; operators had 90 days post-regulation to submit licence applications.
- Kosovo is a Hague Apostille Convention party (acceded 2015-11-06, EIF 2016-07-14), but recognition is bilateral. Multiple states (incl. Belarus, Armenia, Georgia, Mexico, Austria) have objected to Kosovo’s accession. Verify apostille acceptance on a counterpart-state-by-state basis; do not assume universal apostille recognition.