Notification to taxpayers – VAT rate reduction from 18% to 8%

The Tax Administration of Kosovo notifies you that the Minister of Finance has issued Decision No.19/2019 and Decision no. 19-1/2019 on reducing the tax rate from eighteen percent (18%) to eight percent (8%) for live animals and poultry.

According to Decision No. 19/2019, respectively Decision no. 19-1/2019, the tax rate is reduced from eighteen percent (18%) to eight percent (8%) for domestically imported/supplied goods, which are used in accordance with point 1 of Annex 1 to Law No. 05/L-037 on Value Added Tax, as follows:

1.1. Tariff code 0101 – horses, donkeys, mules;

1.2. Tariff code 0102 – live cattle;

1.3. Tariff code 0103 – live pigs;

1.4. Tariff code 0104 – live sheep and goats;

1.5. Tariff code 0105 – live poultry; and

1.6. Tariff code 0106 – other live animals.

Therefore, the import and supply within the country of the goods included in the above mentioned tariff codes are subject to the reduced VAT rate of 8%.

Tax Administration of Kosovo