The Tax Administration of Kosovo informs you that based on Law No. 08/L-257 on the Administration of Tax Procedures, taxpayers must register goods in stock at the end of the calendar year. Such registration must be ready no later than 10 January 2025.
Every taxpayer, regardless of annual turnover, in addition to keeping the books and records required by law, is required to register goods in stock at the end of the calendar year.
Such registration must be completed on or before 10 January of the following year and be available for inspection upon request by the Tax Administration of Kosovo.
The registration notes of goods include the following indicators:
No. | Name of the goods | Measurement unit | Quantity | Price | Value |
The registration of goods must be kept at the price of the cost.
The Tax Administration of Kosovo reminds all taxpayers who do not respect the deadline for registering goods in stock that they will be subject to punitive measures provided by the Tax Legislation of Kosovo.
Tax Administration of Kosovo