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Is a natural non-business person who generates income from sources inside and outside of Kosovo, concerning which it is not required by law to withhold tax at source, obliged to declare and pay taxes?

For income generated inside and outside of Kosovo and for which no tax withholding is required, a naturanon-business l person is obliged to declare and pay taxes through the PD annual declaration or through the EDI electronic system, which should include all income generated inside and outside the country.

Our business sells paint for furniture. We have a FP-700 fiscal printer whereby we issue fiscal coupons to natural persons, but we have a dilemma regarding business-to-business transactions. Should we issue a receipt or a fiscal coupon when payments are done in cash?

Pursuant to Article 13 of Law No. 03/L-222 on Tax Administration and Procedures and Article 4 of Administrative Instruction No. 02/2018, all persons who make supplies of goods/services at premises, units or locations accessible to the public are obliged to use FED and other equipment obligatory for recording and confirming the supply of such goods and services, except when it is required to issue a tax invoice in accordance with tax legislation. Quote:

“1.1. All persons who make supplies of goods and/or services or at premises, units or locations accessible for public are obligated to use FED and other equipment obligatory for recording and confirming the supply with goods and services.”

So, the business is obliged to issue a fiscal coupon for all supplies that are dedicated to the final consumer (natural persons), both when the payment is made through the POS and the bank account. While for business-to-business transactions, regardless of the payment method, you are required to issue a tax invoice under the tax legislation but you are not required to issue a fiscal coupon.

Article 22, paragraph 1, of Administrative Instruction No. 15/2010 on Implementation of Law No. 03/L-222 on Tax Administration and Procedures provides for the manner of payment for transactions over €500.00. Quote:

Paragraph 7 of Article 13 of The Law provides that all persons, who make transactions in the course of their economic activity in respect of the supply of goods or services between persons in excess of 500 (Five Hundred) Euro must make payment in respect of such transactions through a bank transfer.”

Our business has contacted a business in Croatia in order to buy its products. The products we want to contract do not come to Kosovo at all but are instead sent to Germany. For products purchased from this manufacturer, we are billed as a business registered and established in Kosovo. Regarding the products we sell in Germany, we invoice the potential buyers there and issue the invoice from our business, while they pay us in our account on behalf of the business in Kosovo. Do we have the right to engage in such a kind of export without bringing goods to Kosovo? Can we deduct the purchases we make from this manufacturer from the cost of the goods purchased, including the transport, and record the same as imports in the purchase book and in the VAT declaration? Can we record the selling of these products as exports in the VAT declaration and in the books? Besides the Corporate Tax, are we obliged to pay any other type of taxes?

The venue of supply of goods is determined by paragraphs 1 and 2 of Article 19 of Law No. 05/L-037 on Value Added Tax. Goods can be purchased in Croatia and then be sold directly to Germany, i.e. without the goods having to come to Kosovo, and there will be no VAT implications in Kosovo for this. Quote:

  1. Where goods are not dispatched or transported, the venue of supply is deemed to be the venue where the goods are located at the time when the supply takes place.
  2. The venue of supply of goods with transport is determined as following:

2.1. when goods are dispatched or transported by the supplier, or customer, or by a third person, the venue of supply shall be deemed to be the venue where the goods are located at the time when dispatch or transport of the goods to the customer begins;

2.2. when goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the venue of supply shall be deemed to be the venue where the goods are installed or assembled.

If the goods do not come to Kosovo at all, there are no VAT implications, so they should not be indicated in the VAT Declaration. You may categorize the sale of such goods, for purposes of Corporate Income Tax, as COGS, while the income thereof should be treated like all other income.

In view of Article 60 of the Law No. 05/L-037 on Value Added Tax and Article 76 of the Administrative Instruction No. 03/2015, we have a dilemma regarding the COGS created as well as the payment to be made to the farmer after the calculation of taxes. Please explain this to us. For example, when the purchase from the farmer is in the amount of €1,000, we think that the COGS should also be €1,000.

The application of the flat rate for farmers is defined in Article 60 of Law No. 05/L-037 on Value Added Tax and Article 76 of Administrative Instruction No. 03/2015.

Article 76, paragraph 3, of the Administrative Instruction gives the definition of who may be subject to this scheme for which the buyer is required to be registered for VAT whereas the supplier is not required to be registered for VAT.

To benefit from the flat rate scheme, agricultural producers should be equipped with a certificate issued by the Ministry of Agriculture, Forestry and Rural Development confirming their agricultural production activity.

The flat rate for agricultural producers is 8%, while the calculation for agricultural producers is done by the purchaser – taxable person, against supplies of goods carried out. The flat rate shall be considered within the calculated price of the purchase of goods.

In order to apply the flat rate scheme, the purchaser (taxable person) purchasing goods from the agricultural producer should issue a tax invoice to the vendor (agricultural producer) indicating the value of the purchase of goods in which the VAT was calculated. VAT calculated within the value for the goods that the taxable person (purchaser) paid to the agricultural producer (vendor) is a deductible VAT for the taxable person, according to conditions stipulated in Article 36 of the Law on VAT.

Taxable person (purchaser) issuing an invoice to the agricultural producer (vendor) should indicate in the invoice at least the following data:

  • date of issuance;
  • serial number of invoice;
  • identification number of the taxable person
  • number of registration of VAT
  • name and the full address of the taxable person;
  • full name, address, number of the certificate issued by MAFRD and the identification tax number of the “agricultural producer”;
  • description, quantity and the measuring unit of goods;
  • value of goods purchased without VAT;
  • the amount of calculated VAT; and
  • total amount for payment including VAT;

The invoice should be signed by both parties, i.e. the vendor and the purchaser.

List of products to which the following flat rate scheme is applied:

  • Agricultural products:

o   Overall primary agricultural products;

o   Natural and greenhouse decorative, aromatic and curing plants;

o   Production of mushrooms and forest fruits;

o   Production of seedlings (cultivation of orchards and new vegetables for sale) and seeds.

  • Livestock products:

o   Milk and dairy by-products;

Example

The taxable person „M“ (agricultural enterprise) has purchased 100 units of agricultural products from the agricultural producer „N“ at a price of €10 per unit, whereas he/she sells the same, after processing, at a price of €11 per unit including VAT.

When purchasing

Compensation rate:        8%
Quantity a 100
Price per unit b 10 €
Value c= a x b 1,000.00 €
VAT reimbursed d= c / 13.5 74.07 €
Value without VAT e= c-d 925.93 €

 

When the Taxable Person sells

Quantity a 100
Selling price with VAT b 11 €
Value with VAT c= a x b 1,100.00 €
VAT rate d 8%
Calculated VAT     e= c / 13.5 81.48 €
Value without VAT f= c – e 1,018.52 €

Impact on VAT (on the Taxable Person)

Calculated VAT a 81.48 €
Deductible VAT b 74.07 €
VAT to be paid c= a – b   7.41 €

Impact on Income Tax on the Taxable Person

Revenues from sales a 1,018.52 €
COGS b   925.93 €
Gross profit c = a – b    92.59 €

Impact on Income Tax on the Agricultural Producer

Income for the agricultural producer 1,000 €

Income for the agricultural producer will be considered to be in the amount of €1,000 and will be treated according to the Law on Personal Income Tax.

For example, if you buy raspberries in gross value of €1,000 from a farmer who is equipped with a document issued by the MAFRD, you are obliged to withhold the 3% tax at source on the gross payment of €1,000. So, €1,000 x 3% = €30 Tax Withheld at Source. Net payment for the farmer will be €970.

The flat rate for farmers is 8% and should be applied within the gross amount of €1,000, as follows:

1000/13.05=€74.07 Deductible VAT for the business.

Sale of raspberries is at the rate of 18%.

COGS is the value of €925.93 and not €1,000 since the deductible VAT is recognized as g €74.07.

For €1,000 purchases from farmers, the COGS would be €1,000 only when the flat rate cannot be applied.

Regardless of whether the flat rate is applied or not, the tax withheld at source should be in the gross amount of €1,000.

Jam investitor i një objekti afaristo-banesor. Pyetja ime është se me çfarë çmimi t’i trajtoj banesat dhe lokalet për kompensimin e tokës për pronarët e tokës, si dhe a duhet të trajtohet pjesa që e marrin pronarët e tokës me çmimin e kostos apo me çmimin e tregut?

Në paragrafin 1 dhe 2 të nenit 47 të Ligjit Nr. 03/L-222 për Administratën Tatimore dhe Procedurat, transaksionet e këmbimit konsiderohen si furnizime me para në dorë, citojmë:

“1. Transaksionet e këmbimit do të konsiderohen si shitje e mallrave ose rezultat i punës apo shërbimit të bëra me vlerë tregu.

2.Faturat tatimore duhet të lëshohen për transaksionet e këmbimit në mënyrë të njëjtë sikur të jenë lëshuar për transaksione me para në dorë. Nëse vlera e transaksionit me këmbim e paraqitur në faturën tatimore është vlerë e zvogëluar, Drejtori i Përgjithshëm mund të rregullojë vlerën e transaksionit për të reflektuar vlerat e tregut. Nën-deklarimi i të ardhurave dhe arkëtimet e shmangura”.

Sipas nenit 16, paragrafit 9 të Udhëzimit Administrativ nr. 01/2016 për zbatimin e Ligjit Nr. 05/L-028 për Tatim në të Ardhura Personale është sqaruar trajtimi i transaksioneve të këmbimit si pjesë e kontratave afatgjata, citojmë:

“9. Kur ka transaksion këmbimi (barter) si pjesë e kontratës ndërtimore afatgjate, ky transaksion njihet e ardhur ose shpenzim, në vlerën e tregut, në momentin e ndodhjes së transaksionit të këmbimit, në pajtueshmëri me Ligjin për Administratën Tatimore dhe Procedurat.”

Te transaksionet e këmbimit njihet e ardhura ose shpenzim, në vlerën e tregut, në momentin e ndodhjes së transaksionit të këmbimit.

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