Notice to taxpayers – Benefit from the Emergency Fiscal Package!

Based on the decision of the Minister of Finance and Transfers, dated 03.04.2020, regarding the approval of the Operational Plan for the Emergency Fiscal Package and the obligation of institutions to implement this Plan, the Tax Administration of Kosovo notifies all taxpayers that it has made preparations and already employers and leaseholders may submit their applications to benefit from this package.

According to the Operational Plan for the Emergency Fiscal Package, persons who will benefit under Measures 3a; 3b; 8 and 14 may submit their applications in the EDI Electronic System no later than 15 May 2020.

For the beneficiaries of Measure 3a; 8 and 14, employers shall complete the form “Application for compensation of employees salaries” in the EDI Electronic System, shall attach the list of employees as designed by TAK, while for the new employees (Measure 14) shall attach the employment contract. The form can be found at the EDI Electronic System, link Services – Application for compensation of employees salaries, while the list may be downloaded in the same link, under button – Download sample, whereas under button Add document must be attached evidence and contracts of employees.

 

In order to benefit from Measure 3a; 8 and 14 you should consider identification of employees as:

  • Active employee – shall mean an employee whose employment relationship in business is ongoing, however, due to the public health emergency situation, the employer was not able to pay his salary. In the list of employees, this employee must be evidenced under status “A”. In order to benefit from this package, this employee must be included as a primary employee in the monthly payroll for the period February/2020.
  • Non-active employee – shall mean an employee whose employment relationship has been terminated as a result of the decline in the company’s activity due to the public health emergency situation. In the list of employees, this employee must be evidenced under status “B”. In order to benefit from this package, this former employee must be included as a primary employee in the monthly payroll for the period February/2020.
  • New employee – shall mean an employee registered during the period of the public health emergency situation, with an employment relationship contract of at least one (1) year, signed after the official date of the beginning of the pandemic in Kosovo. In the list of employees, this employee must be evidenced under status “C”.

 

Beneficiaries of Measure 3b shall complete the form “Application for rent compensation” in the EDI Electronic System, and shall attach the list of lessors, as designed by the TAK. Also, the leaseholder shall upload any lease contract between the lessor and the leaseholder, which must have been concluded before 1 March 2020. The form can be found at the EDI Electronic System, link Services – Application for rent compensation, while the list may be downloaded in the same link, under button – Download sample, whereas under button Add document must be attached evidence and contracts of employees.

Through the above mentioned forms, the employer and the leaseholder, by providing proofs of financial difficulties, shall declare that their business activity has been negatively affected by the public health emergency situation under the decisions of the Government of Kosovo aimed at preventing the spread of the COVID-19 virus.

Please click on the following links and download the guideline, where you may find the steps you need to follow in order to submit your applications related to compensation from the Emergency Fiscal Package:

The Guidelines for compensation of Employees’ Salaries or Rent can be found at the TAK’s website www.atk-ks.org at the link Multimedia – Manuals & Presentations, or directly to the following links:

GUIDELINE FOR COMPENSATION OF EMPLOYEES SALARIES and GUIDELINE FOR RENT COMPENSATION

TAK, always ready to provide services to taxpayers!

Tax Administration of Kosovo