Accountant and auditor in Peja

This is our base, not a representative office

Fryti Audit LLC has worked out of Zahaq since 2016. This is where the people, the files and the work are — we do not have a head office somewhere else. The firm is licensed by the KCFR (Kosovo Council for Financial Reporting) and is a member of SCAAK, and the audits are signed by Diedon Berisha as statutory auditor.

For you the difference is simple: a meeting is not an event that has to be scheduled a week in advance. If a letter arrives from TAK, or the bank asks for financial statements for a loan, drop by the office. Zahaq is on the highway — you never enter the town-centre traffic and there is somewhere to park.

What the work looks like in practice with a business in Peja

We start with a meeting where you tell us what your activity is, how many invoices you handle in a month, whether you are VAT-registered and where you stand with TAK. If you are coming from another accountant, we look together at what has been left unfinished — the part that causes problems later on.

Then you hand over the documents in whichever way suits you best:

• In person — you bring the invoices and fiscal receipts to the office. We scan and record them, and you take the originals back, because the law requires the business itself to keep the documentation.
• Online — we open a shared folder where you upload them during the month, as a scan or as a clear photo from your phone.
• A mix of both — this is how most of our clients work.

Even with clients in Peja, around 90% of the work is done online — because it is faster, not because it is compulsory. The full process is set out on the how we work page. We meet at least once a month; with a construction company running several open sites, considerably more often.

From Zahaq, Istog, Klina, Deçan, Gjakova and Junik are all within half an hour by car.

Agriculture, plant nurseries and fruit growing

Nurseries and orchards have one feature that many owners discover late: the production cycle is longer than the fiscal year. The costs are incurred in one year, the income arrives in the following year or years. If they are simply booked as an expense of the year in which they were paid, the result comes out distorted — a loss today, an inflated profit tomorrow. Perennial crops are treated as business assets and depreciated. For small producers who do not keep full books, the quarterly instalment is calculated as 3% of gross agricultural receipts — a regime that applies to annual gross receipts of up to EUR 50,000 for sole proprietorships and up to EUR 30,000 for corporations.

Quarries and aggregates

Here the greatest weight falls on the measurement of stock and output, fuel consumption and the depreciation of heavy machinery. A delivery vehicle and a rock crusher are not depreciated on the same basis, and a cost allocated wrongly to fixed assets changes taxable profit for years on end. On top of that come the obligations specific to mining activity.

Trade and import-export

For businesses that import, the work starts with the customs declaration and with VAT on importation: when the right to deduct arises and how the cost of the goods up to the warehouse is calculated. A common mistake is deducting invoices far too late — an incoming invoice cannot be deducted later than the last tax period of the year following the year of the invoice.

HoReCa and mountain tourism

Restaurants and guesthouses, especially those in Rugova, have the same problem every year: the season. Staff numbers rise for a few months, hours change, and turnover comes in as a large number of small transactions through the fiscal cash register. This is exactly where payroll errors arise most often. An employee must be registered with TAK before starting work, the wage cannot be below the minimum wage — EUR 500 gross per month from 1 July 2026 — and the filing is due by the 15th of the following month. You can see what a given wage comes to net with the salary calculator.

Construction

Invoices and cash rarely arrive in the same month, which makes revenue recognition by stage of completion the central issue. Without costs allocated by project, at the end of the year you are left with a single total that does not tell you which site actually made money.

The services we are asked for most often in Peja

The bulk of the work is monthly accounting: invoices, payroll, VAT filing through EDI and the annual financial statements. After that come three requests that keep recurring:

• Financial statements for a bank — when the business applies for a loan or a guarantee and needs statements prepared properly, not a table put together in a hurry.
• Review or audit — when the business crosses the classification thresholds. A small or medium-sized enterprise with turnover of up to EUR 4,000,000 requires a review engagement; above that figure, an audit by a firm licensed by the KCFR. You can check your category with the classification calculator, and find the details on the audit page.
• Support during a tax audit — preparing the documentation and dealing with the inspector. This is the moment when it becomes clear whether the books have been kept properly.

We track the deadlines, not you

The most frequent complaint from businesses that come to us is always the same: the accountant did not get in touch and the deadline passed.

The full calendar is on the tax deadlines page.

Do I come to you, or do you come to me?

The honest answer is: at the start it is better if you come to us. The first meeting moves faster in the office, because that is where we have both the files and the system in front of us.

After that, you need not come at all unless you want to. We come to you when there is a real reason — when stock has to be inspected, when there are too many documents to carry, or when the meeting requires several people from your staff to be present. For a single question, a phone call settles it faster than a journey.