Newly formed and partially recognised state of Kosovo, starting April 1st 2015 (no joke) has announced a monetary prizes to all citizens who bring their fiscal receipts to Tax Authority. This measure is also mandated by the law as an incentive and motivation for taking fiscal receipts. Rather than using lottery to draw winners, this young institution has decided to award everybody who is being compliant.
The formula states as follows:
According to the Administrative Instruction No. 1/2015, for all clients/consummators that collects fiscal receipts and as such send them to the Tax Administration of Kosovo, shall be applied reimbursement of taxable amount of all fiscal receipts in the following month of each quarter, based on these criteria:
- Group I – Envelopes with more than 30 receipts and general amount of 250€ up to 500€, shall be reimbursed in amount of 10€;
- Group II – Envelopes with more than 40 receipts and general amount of 501€ up to 800€, shall be reimbursed in amount of 15€;
- Group III – Envelopes with more than 50 receipts and with general amount over 800€ shall be reimbursed in amount of 20€;
The clients will send the fiscal receipts in the nearest Region of TAK, in the closed envelopes with personal data and number of personal account in one of the Commercial Banks in Kosovo.
Therefore, delivery of the closed envelopes with fiscal receipts collected during April, May and June, should be send in TAK, starting from 1st of July until 31st of July 2015.
According to Regulation fiscal receipt must contain:
- Seller ID Number;
- Name of item;
- Amount sold; with the following format (xxxx,yyy LT; where xxxx=full litres; yyy=value in millilitres after the decimal point,; LT=litres);
- Value of fuel sold (as per price table); o Value of sale as per tax rate;
- Value of tax rate;
- Dispenser No. (for the use on petrol stations);
- Fiscal device serial no;
- Date, time of sale;
- Numerator of fiscal receipt;
- Fiscal logo (graphical image).
Author did not find any unique identifier that will guarantee receipt is original.
Question is how will tax administration know these receipts are original and not simply some journal copies or even receipts printed from unregistered non-fiscal device with capabilities to imitate receipt format?
Tax Administration will be able to carefully track those individuals who claim their awards having the money paid through personal bank account. Nevertheless, the option to abuse remains and will require some additional inspection to assure receipts provided are not counterfeited.
