Notice for taxpayers – Declare taxes correctly!

The Tax Administration Kosovo reminds all persons who deal with business activities that according to the Tax Legislation are obliged to declare Taxes and Pension Contributions realistically.

TAK activities will continue to focus on categories such as: Under-declarers of employees’ salaries, Under-declarers to medium and large businesses; Under-declarers to micro and small businesses for the purpose of identifying those businesses that declare their incomes.

Some of the following activities do not comply with this obligation, thus TAK urges to declare or correct, as soon as possible, their declarations and to fulfil all tax obligations provided for in the Tax Legislation:

  • Identification of businesses, which under-declare employees’ salaries;
  • Identification and treatment of businesses, which under-declare, in particular, activities such as: trade, services, construction and production;
  • Identification and treatment of businesses, which under-declare the turnover with the purpose of permanently staying at the fixed quota of € 37.5 every 3 months;
  • Identification and treatment of businesses which under-declare the turnover with the purpose of staying under the VAT threshold, especially businesses in activities such as: trade, professional services, entertainment-art, production, transportation, etc.;
  • Identify businesses which operate with losses, as well as businesses that declare zero;
  • Identification of businesses which provide supplies without the right to VAT crediting, while on the other hand deduct VAT on purchases;
  • Identification of businesses that import or trade excise goods, which through incorrect documentation, respectively underestimation of sales prices, avoid tax liabilities;
  • Identification of businesses that deal with the sale of textiles and clothing, which keep inaccurate documentation in order to avoid tax liabilities, etc.;
  • Identification and treatment of persons who do not declare the different incomes they may have for incomes from abroad, incomes from capital or other incomes.

TAK encourages all the above mentioned categories to accurately respond to tax liabilities, otherwise TAK will be obliged to undertake punitive measures under the Tax Legislation.

By fulfilling your tax liabilities, you will directly contribute to the financing of government programs, such as: providing public services, high standard education, health and social welfare, legal protection and security, and general infrastructure for a better economic and social welfare.

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


Tax Administration of Kosovo