Tax Administration of Kosovo reminds all individuals who deal with business activities that under the tax legislation they are obliged to register, get equipped with a Unique Identification Number/Fiscal Number, declare and pay their taxes (based on their status) and maintain withholding tax and pension contributions for their employees. TAK also reminds all persons that their economic activity should be in harmony with the Code of Economic Activities NACE Rev.2, and that they should have relevant tax accounts opened.
Some of the taxpayers with the following activities currently do not comply with this obligation, therefore TAK calls on them to register or update their data as soon as possible and to comply with all the tax obligations foreseen by the tax legislation.
Also, TAK informs you that its activities will focus on these activities and therefore it encourages you to respond to your tax obligations so that you do not become subject to the penalties defined by the Law.
| Construction | Trade and services | Professional, artistic and entertainment services | Real Estate / Leaseholders | Agriculture and mining | Employers who do not declare their employees |
| Businesses, working groups and natural persons in the construction activity, such as: masons, plaster workers, concrete, soil excavation, roof workers, production and installation of doors and windows, electricians, water and heating installers, parquet/laminate fitters, ceramic fitters, plasterers – façade workers, manufacture and installation of gutters, balcony fences, stair fences and yard fences from various metals and wood, etc. | Businesses and natural persons carrying out trade activities with consumer goods, textile, etc. Persons who deal with activities of accommodation and food service provision. |
Lawyers – notaries, accountants, singers, internet cafes, offices providing consultancy services, various electronic services, hairdressers, sweepstakes, tailors, painters, composers as well as natural persons who deal with artistic activities, such as music industries, etc. Projecting offices – architects, Dentistry businesses, etc. |
Natural persons and businesses that lease businesses or residential facilities. | Businesses and natural persons who deal with the cultivation and marketing of fruits and vegetables, growers of greenhouses, different farmers working with livestock and poultry, farmers working in plantations, cutters, sand traders, different mineral exploiters etc. | All employers who do not declare their employees and do not withhold tax at source and pension contributions for their employees. |
By complying with your tax obligations, you contribute directly to the provision of public services, high standard education, better health and social services, legal protection and security, and overall infrastructure for a sustainable economic and social welfare.
Register, declare and pay taxes!
Tax Administration of Kosovo
