Raporto 0800 80 800

Administrata Tatimore e Kosovës

Poreska Administracija Kosova

Tax Administration of Kosovo

Raportime 0800 80 800

Notice to Taxpayers – TAK publishes new information materials on Electronic Supplies and Transfer Pricing

The Tax Administration of Kosovo would like to inform all taxpayers that it has prepared and published information materials regarding the tax treatment of Electronic Supplies, with the aim of providing additional clarity for taxpayers who conduct or plan to conduct activities electronically. Published materials include the following topics: Economic activities that can be carried …

Yll Shahini Notices

Notice to Taxpayers – Apply for Certification and Maintenance of Electronic Fiscal Software (EFS)

The Tax Administration of Kosovo (TAK) informs all natural and legal persons that, based on the Administrative Instruction (MFLT) No. 01/2025 on the Use of Electronic Fiscal Devices, Fiscal Systems and Electronic Fiscal Software, as well as on the document Specific technical and functional requirements for Fiscal Electronic Devices/Fiscal Systems/Electronic Fiscal Software, the application process …

Yll Shahini Notices

Notice to taxpayers – Withholding tax is a legal obligation

The Tax Administration of Kosovo reminds natural business persons and legal persons that they are obliged to withhold tax for the payments they make for: salaries and pensions, interest, property rights, rent, special categories and for payments of assigned to non-residents, as defined in the tax legislation.   TAK’s activities will continue to be focused …

Yll Shahini Notices

Notice to taxpayers – Fictitious invoices/transactions are unacceptable by TAK

The Tax Administration of Kosovo reminds all businesses that deal with business activities, that based on tax legislation, TAK does not recognize transactions made with fictitious businesses and non-active businesses.   Transactions made with fictitious businesses and non-active businesses, namely expenses in the Income Tax Declaration, as well as claims for deductible credit in a …

Yll Shahini Notices

Notice to Taxpayers – Declare and pay taxes on incomes generated as: “Freelancer”, “Influencer”, “out-source”

The Tax Administration of Kosovo reminds all persons who provide services as “freelancer”, “influencer”, “out-source”, etc., that they are obliged to declare and pay taxes and pension contributions, in accordance with the tax legislation in force.   TAK activities will continue to focus specifically on persons who do not declare their income and do not …

Notice to taxpayers – Apply the VAT rate correctly

The Tax Administration of Kosovo reminds all persons who are VAT Declarants, that based on Law No. 05/L-037 on Value Added Tax, they are obliged to correctly apply the VAT Rate to their supplies, such as: supply of goods and/or supply of services.   VAT declarants must correctly declare their supplies by applying the VAT …

Notice to taxpayers – Declare income and pay taxes

Tax Administration of Kosovo reminds all non-business natural persons, business natural persons and legal entities that they are obliged to declare and pay Taxes and Pension Contributions, in a real and timely manner, as defined under the tax legislation.   TAK activities will continue to be focused on persons who do not declare their income …