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Administrata Tatimore e Kosovës

Poreska Administracija Kosova

Tax Administration of Kosovo

Notice to taxpayers – Compensation is also provided for the Self-Employed, Salaries and Rents Paid

The Tax Administration of Kosovo announces that it has developed the EDI Electronic System to enable the submission of applications to benefit from the Emergency Fiscal Package for the following categories:

  • The self-employed,
  • Employers who have paid the salaries of employees for the period March 2020, and
  • Lessees who have paid their rents.

The self-employed person will be able to apply through the same application and the form according to the instructions presented in the Guide for Compensation of Employees’ Salaries, which you now find updated and published on the TAK website. In order for the self-employed to benefit from the emergency fiscal package, they must be registered in the same Excel list, i.e. in Excel the file for employees. In this list, the self-employed person must be registered in the status “A”, and in the value 170 €. You should keep in mind that before applying for this measure, the self-employed must have declared for the period Q1 2020.

Employers who have paid the full monthly salary of the employee for the period March/2020 have the right to compensation of the amount dedicated to that employee, based on measures 3a, 8 and 14. For the compensation to be possible, the employer must provide evidence that salary payments have indeed been made in advance. The types of evidence to be submitted and the place of uploading the evidence are explained on page 10 of the Guide on Compensation of Employees’ Salaries. Also, you should keep in mind that when the application is submitted, in the field where you justify the impact of Government decisions on your business, at the top enter “EMPLOYER COMPENSATION”.

Lessees who have paid the rent have the right to compensation of the amount dedicated to the lessor, based on measure 3b. In order for them to be compensated, the lessee must provide evidence that the rent has actually been paid in advance. The types of evidence to be submitted and the place of uploading the evidence are explained on page 10 of the Guide on Compensation of Rent. Also, you should keep in mind that when the application is submitted, in the field where you justify the impact of Government decisions on your business, at the top enter “LESSEE COMPENSATION”.

 

The Guides for Compensation of Employees’ Salaries and Compensation of Rent can be on the TAK website www.atk-ks.org at the link Multimedia – Manuals&Presentations:

Guideline for Compensation of employees salaries

TAK, always ready in providing services to taxpayers!

Tax Administration of Kosovo