Notice to taxpayers – Imports of wheat and flour shall be exempt temporarily from the VAT payment

In order to implement Decision of the Government of Kosovo no. 01/07 and 01/09, as well as the Decision of the Minister of Finance and Transfers no. 28/2020, dated 23.03.2020, on taking additional measures following the confirmation of positive cases with Coronavirus (COVID-19), the Tax Administration of Kosovo notifies taxpayers that all imports of wheat and flour, used for the production of bread and bread products, shall be exempt temporarily from the VAT payment.

All production businesses and their contractors shall be exempt from VAT payment on imported wheat and flour, used for the production of bread and bread products, without needing to submit a special application with the Tax Administration of Kosovo for exemption.

Hereupon, despite the fact that import of wheat and flour, used for the production of bread and bread products, is done by the producer himself or by its contractor on behalf of the producer, shall be exempt from VAT payment on imports of the above mentioned, without needing to submit a special application with the Tax Administration of Kosovo for exemption.

 

Tax Administration of Kosovo