Notice to taxpayers – Do not transact with fictitious and non-active businesses!

Tax Administration of Kosovo reminds all businesses that deal with business activities that pursuant to tax legislation, TAK does not recognize transactions with fictitious and non-active businesses.

Transactions carried out with fictitious and non-active businesses, respectively expenses in the Income Tax Declaration, as well as claims for deductible credit in a VAT statement, will not be recognized by TAK.

At the same time, TAK informs you that its activities will focus on businesses that carry out fictitious transactions and non-active businesses that are functioning incorrectly, for which punitive measures will be undertaken in compliance with Tax Legislation.

TAK invites all businesses, that before entering business transactions, to verify the non-active businesses, which you can find on the website at

It is the obligation of every taxpayer to respect and apply the provisions of the tax legislation in force.

By performing tax obligations, you contribute directly to the provision of public services, high standards education, better health and social services, legal protection and safety, and general infrastructure for a sustainable economic and social well-being.


Tax Administration of Kosovo

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