Notice to taxpayers – TAK would like to remind you with regard to applying of reverse VAT charge on the supply of construction services

The Tax Administration of Kosovo would like to remind you that in December 2019 the same has issued the Public Explanatory Decision No.03/2019 – Obligation to pay VAT on the supply of construction services – Applying the reverse charge.

The purpose of this Public Explanatory Decision is to clarify the tax treatment for VAT purposes regarding the supply of construction services, namely the application of reverse charge for VAT, domestically.

Construction services provided by a taxable person to another taxable person are dealt with under Public Explanatory Decision No. 03/2019.

The Public Explanatory Decision No.03/2019 – Obligation to pay VAT on the supply of construction services – Applying the reverse charge, may be found on the website of TAK, www.atk-ks.org, under Publications..

 TAK in implementation of the Project “Compliance in the Construction Sector”!

 Tax Administration of Kosovo