Public Ruling

Modified on April 12, 2017

12.04.2017 Public Explanatory Decision No.01/2017 – TAXATION OF THE PENSIONS IN CASE OF WITHDRAVAL FROM THE KOSOVO PENSIONS SAVING TRUST (KPST)


19.01.2017 Public Explanatory Decision No.05/2016 – OBLIGATION TO PAY VAT FOR THE SERVICES SUPPLIED IN THE AREA OF CONSTRUCTION – APPLICATION OF REVERSE CHARGE


 23.08.2016 Public Explanatory Decision No.04/2016 – Treatment of Donations for Tax Purposes


02.06.2016 Public Explanatory Decision No.03/2016 – Customs Assessmens and Reassessments


09.03.2016 Public Explanatory Decision No.02/2016 – Procedures for transferring ownership to changes in business form


29.02.2016 Public Explanatory Decision No.01/2016 – THE SERVICES SUPPLIED IN THE AREA OF CONSTRUCTION


03.12.2015 Public Explanatory Decision No.04/2015 – MILLS TRANSACTIONS


22.06.2015 Public Explanatory Decision No.02/2015 – Submitting Fiscal Receipts and Reimbursement


18.05.2015 Public Explanatory Decision No.01/2015 – Indirect Audit Methods


23.12.2014 Public Explanatory Decision No.06/2014 – Taxation of the pensions in case of withdrawal from KPST


26.11.2014 Public Explanatory Decision no. 05/2014 – Tax Treatment of Benefits in Nature/Meals for the Employees


26.11.2014 Public Explanatory Decision no. 04/2014 – Customs Assessments and Reassesments


26.05.2014 Public Explanatory Decision no. 03/2014 – Chargeability of vat in respect of goods settled in Customs arrangement, such as Customs Warehouses


 20.03.2014 Public Explanatory Decision No. 02/2014 – PROCEDURES FOR TRANSFERRING OWNERSHIP TO CHANGES IN BUSINESS FORM


 14.03.2014 Public Explanatory Decision No. 1/2014 For Taxable Income from long-term construction


 05.12.2013 PUBLIC RULING No. 04/2013 – DEREGISTRATION FROM VALUE ADDED TAX PURPOSE


11.06.2013 PUBLIC RULING No. 03/2013 – On the tax treatment of supplies and imports when financed directly by the European Commission


16.10.2013 PUBLIC RULING No. 02/2013 – TAXABLE AMOUNT ON SUPPLIES WITH VAT FOR PUBLICLY-OWNED ENTERPRISES


12.09.2013 PUBLIC EXPLONATORY DECISION No. 01/2013 – IMPLEMENTING RULES OF THE LAW ON PENSION FUNDS OF KOSOVO


05.10.2012 Public Ruling No. 03/2012 – Declaration and tax payemnt by taxpayers on the field of services with annual gross income up to 50 000Euros


07.03.2012 Public Ruling No 02/2012 – Treatment of Insurance and Re-insurance Transactions


01.03.2012 Public Explanatory Decision No.1/2012 for Tax Amount on VAT supplies –Public Enterprises


26.10.2010 Public Ruling No:03/2010 Public Ruling No:03/2010 – ON PROCEDURES FOR REFUNDING/RETURNING EXCESS PAYMENTS


16.08.2010 Public Ruling No: 02 / 2010 Public Ruling No: 02 / 2010 On tax treatment for exempted supplies in accordance with subparagraph 3.1 of Article 33 of the Law on VAT when directly financed by the EC and exemption for imports in accordance with subparagraph 2.1 of article 30 of the Law on VAT when directly financed by the European Commission (EC)(Download form)


09.08.2010 Public Ruling No 1/2010 On Reporting of Purchases over 500€


15.07.2009 Public Ruling On Treatment for tax purposes of lump sum pension amount


15.07.2009 Public Ruling on Deposits of Non Governmental Organizations with Benefit Status


28.05.2009 Public Ruling – Description of the implementation of Article 26 of the IPA agreement


26.05.2008 Public Ruling Public Ruling – Treatment of the privatized enterprises for the depreciation purposes


04.01.2008 Instruction – Construction Companies


29.10.2007 Public Rulings Public Rulings


25.10.2007  Instruction on Reimbursement/ refund and return procedure of overpaid means


30.07.2007 Instruction on tax treatment of NGOs with Public Benefit Status Instruction on tax treatment of NGOs with Public Benefit Status


20.11.2006 Procedure for VAT Excluded Purchases Procedure for VAT Excluded Purchases


13.09.2006 Explanatory public memorandum on Non-Residents Explanatory public memorandum on Non-Residents