Notice to taxpayers – Apply the VAT rate correctly!

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

VAT Filers must correctly declare their supplies by applying the VAT Rate in accordance with the Law on VAT, as:

  • Exempted sales without the right to credit;
  • Exempted sales with the right to credit;
  • Exports;
  • Sales taxed at the rate of 18%;
  • Sales taxed at the rate of 8%.

TAK’s activities will continue to focus on businesses – VAT Filers, in order to identify those businesses that are not applying the VAT Rate correctly.

 

Some of these taxpayers are not fulfilling 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.

 

TAK encourages all taxpayers – VAT Filers to respond correctly to tax obligations; otherwise, TAK will be forced to take punitive measures in line with 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 a better economic and social welfare.

 

 Tax Administration of Kosovo