The Tax Administration of Kosovo reminds all businesses that deal with business activities, that based on tax legislation, TAK does not recognize transactions made with fictitious businesses and non-active businesses.
Transactions made with fictitious businesses and non-active businesses, namely expenses in the Income Tax Declaration, as well as claims for deductible credit in a VAT declaration, will not be recognized by TAK.
At the same time, TAK informs you that its activities will be focused on businesses that develop fictitious transactions and non-active businesses that operate in an irregular manner, for which the measures defined by the tax legislation will be taken.
The Tax Administration of Kosovo calls on all businesses, before entering into business transactions, to verify non-active businesses, which you can find on the following website: www.atk-ks.org the following link: https://www.atk-ks.org/portfolio/tatimpaguesit-jo-aktiv/ .
Every time TAK, during the documentation verification, identifies any fictitious transaction/invoice, regardless of whether the business that concluded the transaction/issued the invoice is published on TAK’s website or not, that transaction/invoice will not be is accepted for the purposes of recognizing the expenses in the Income Tax Declaration, and will not be accepted for the purposes of recognizing the deductible VAT.
Likewise, for both businesses, the business that issued the invoice for the fictitious transaction, and for the business that accepted the invoice for the fictitious transaction, TAK will undertake the measures defined by the Legislation in force.
It is the duty of every taxpayer to respect and comply with the provisions of applicable tax legislation.
By fulfilling 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 general infrastructure for sustainable economic and social well-being.
Tax Administration of Kosovo
