Notice to taxpayers – TAK reminds all taxpayers to apply the VAT reverse charge for the supply of services in the area of construction

Tax Administration of Kosovo reminds all taxpayers that in December 2016, it has issued the Public Explanatory Decision No. 05/2016 – Obligation to pay VAT for the services supplied in the area of construction – Application of reverse charge.

The purpose of this Public Explanatory Decision is to clarify tax treatment concerning VAT aspects for the supply of services in the area of construction, namely the application of VAT reverse charge within the country.

The construction services provided by the taxable person to the taxable person are handled according to the Public Explanatory Decision No. 05/2016.

The Public Explanatory Decision No. 05/2016 – Obligation to pay VAT for the services supplied in the area of construction – Application of reverse charge can be found at TAK’s website www.atk-ks.org under Publications.

 TAK, in cooperation with the IMF, in implementation of the project “Compliance in the Construction Sector”!

 Tax Administration of Kosovo

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