The Tax Administration of Kosovo hereby notifies all taxpayers who are involved in controlled transactions between related persons, who are subjects of different tax jurisdictions and who within the reporting period exceed the total amount of three hundred thousand euros (€300,000), that they are obliged to submit the “Annual Controlled Transactions Notification” form.
The deadline for submitting the “Annual Controlled Transactions Notification” form for the 2025 tax year is until March 31, 2026.
Based on the tax legislation, a form for controlled transactions falls under the legal definition of “Information Statement”. The obligation to submit the “Annual Notification of Controlled Transactions” form is also stipulated by the Administrative Instruction MF-No. 02/2017 on Transfer Pricing.
The Tax Administration of Kosovo invites all taxpayers who are obliged to submit the “Annual Notification of Controlled Transactions” form.
Failure to comply with legal tax obligations constitutes a legal violation and TAK will apply punitive measures, based on tax legislation, to any person who is required to submit a statement of information to TAK and who does not do so by the mandatory date or who submits an incorrect or incomplete statement.
The “Annual Controlled Transactions Notification” form must be submitted in person at:
Central Office of the Tax Administration of Kosovo /Archives Office/Department for Transfer Pricing and Digital Economy.
Address: Intersection of “Dëshmorët e Kombit” and “Bill Klinton” streets, Prishtina.
For any questions, please contact:
Tel: +383 38 200 250 94 or
E-mail: transferpricing@atk-ks.org
The “Annual Controlled Transactions Notification” form can be found on the TAK website www.atk-ks.org – For Taxpayers – Forms.
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Tax Administration of Kosovo
