The Tax Administration of Kosovo reminds all persons who provide services as “freelancer”, “influencer”, “out-source”, etc., that they are obliged to declare and pay taxes and pension contributions, in accordance with the tax legislation in force.
TAK activities will continue to focus specifically on persons who do not declare their income and do not pay taxes and pension contributions.
All persons who generate income within and outside Kosova from their activity as “freelancer”, “influencer”, “out-source”, etc., are obliged to declare and pay taxes according to the rules on the subject of taxation, in accordance with the applicable tax legislation in Kosova.
When the service as a “freelancer”, “influencer”, “out-source”, etc., is provided as an employee, the income from the salary is subject to tax withheld at source by the local employer, while if the employee is located in Kosova and the employer is outside Kosova, then the beneficiary is obliged to individually pay the tax and pension contribution.
Declaration and payment of taxes for incomes generated from the activity as “freelancer”, “influencer”, “out-source”, etc. is made through the Electronic System EDI, in annual or monthly bases, depending on the choice made by the person. If the person (employee) chooses to declare and pay the tax with an annual declaration, the declaration and payment of the tax is made from 01.01 to 31.03 of the following year for the previous year, while when the person (employee) chooses to declare and pay the tax in a monthly period, the declaration and payment of the tax is made from the 01 to 15 of the following month for the previous month.
When services provided as “freelancer”, “influencer”, “out-source”, etc., are considered as independent economic activities, such activity is required to be registered through the KBRA and for income generated as a business registered in Kosova, the declaration and payment of the tax is subject to the rules for payment as income from services at the rate of 9% on gross turnover or according to the legal rules for real income. Also, income from economic activity must be addressed according to the legal rules for the purposes of Value Added Tax (VAT).
The Tax Administration of Kosova encourages all the above-mentioned categories to comply correctly with tax obligations, otherwise TAK will be forced to take punitive measures according to tax legislation.
By complying with your tax obligations, you will directly contribute to the financing of government programs, such as: provision of public services, high-standard education, better health and social welfare, legal protection and security, as well as general infrastructure for sustainable economic and social well-being.
Pay taxes, empower the state!
Tax Administration of Kosova
