Prishtina, 15 July 2025
The Government of the Republic of Kosovo expresses its concern and objection regarding the recent decision of the Supreme Court of Kosovo, which annulled Administrative Instruction No. 01/2025 on the use of electronic fiscal devices, fiscal systems, and electronic fiscal software, on the grounds that the act was adopted by a caretaker government and a caretaker minister who allegedly lacked the competence to issue sub-legal acts.
This reasoning is unfounded in law and constitutes a unilateral and arbitrary interpretation of legal provisions. Specifically, Article 31 of the Law on the Government does not contain any prohibition regarding the issuance of sub-legal acts by a caretaker government or caretaker ministers. This article limits the activities of a caretaker government only in major matters—such as international agreements requiring Assembly ratification, constitutional amendments, new draft laws, strategies, and concept documents—but not in the issuance of implementing acts, such as the Administrative Instruction in question.
Furthermore, the drafting procedure for this Instruction began on November 20, 2024, at a time when the Government held full constitutional and legal mandate, which gives this sub-legal act complete procedural and substantive legitimacy.
The decision of the Supreme Court is also flawed in its logic and constitutionality, given that it recognizes the existence and functioning of a caretaker government, while at the same time denying its right to exercise a competence that is not prohibited by law. This constitutes a clear contradiction in its reasoning and undermines the principle of legal certainty and the continuous functioning of executive institutions.
Regarding the alleged potential functional conflict between the role of caretaker minister and that of a Member of Parliament, we recall that the Constitutional Court of the Republic of Kosovo, in Judgment KO124/25, in its dispositive and paragraph 93, clarified that: “… As a result of the failure to elect the Speaker and Deputy Speakers, the Assembly has not been constituted and, consequently, has not been functionalized as a representative body with the legislative, decision-making, and oversight powers defined by the Constitution.”
This Judgment clearly determined that the new Assembly has not yet been constituted, because the Constituent Session cannot be considered completed without the election of the Speaker and Deputy Speakers. Therefore, there can be no functional conflict between the position of caretaker minister and that of MP, as the new parliamentary composition has not yet entered into constitutional function.
The Government of the Republic of Kosovo remains committed to respecting the constitutional and legal order, as well as ensuring the uninterrupted functioning of state institutions. The decisions of judicial institutions must respect the spirit of the law and be grounded in clear legal standards, not in one-sided or politically motivated interpretations.
All available legal remedies will be used to restore legality and democratic standards in response to this decision.
