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 Rate in accordance with the Law on VAT, such as:
- Sales released without right of credit;
- Sales released with the right of credit;
- Exports;
- Taxable sales at the rate of 18%;
- Taxable sales at the rate of 8%.
Activities of TAK will continue to focus on taxpayers – VAT Declarants, in order to identify those taxpayers that are not applying the VAT Rate correctly.
Some of these taxpayers are not implementing this obligation, therefore TAK appealed to them to correctly apply the VAT rate when supplying goods and/or services, so that consumers also pay VAT in accordance with the Law on VAT.
The Tax Administration of Kosovo encourages all taxpayers – VAT Declarants to respond correctly to their tax obligations, otherwise TAK will be forced to take punitive measures according to the tax legislation.
By fulfilling your tax obligations, you will contribute directly to the financing of government programs such as: the provision of public services, high standard education, health and social welfare, legal protection and security, as well as general infrastructure for better economic and social well-being.
Tax Administration of Kosovo
