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Administrata Tatimore e Kosovës

Poreska Administracija Kosova

Tax Administration of Kosovo

Notice to taxpayers – TAK amends/supplements Reimbursement procedures

The Tax Administration of Kosovo would like to inform you that pursuant to the Law No. 08/L-257 on the Administration of Tax Procedures, which entered into force on 28 January 2024, has issued a Regulation amending/supplementing the Reimbursement procedures.


The purpose of this TAK Internal Regulation No. 2/2024 on Reimbursement procedures is to define, through the creation of written procedures, the legal actions that will be taken in cases where it comes to the implementation of the legal provisions for Refund of Value Added Tax (VAT), Personal Income Tax (TAP) and Corporate Income Tax (TAK).


This Internal Regulation repeals “Internal Regulation No. 2/2023 on Reimbursement procedures, dated 25.09.2023, with Protocol No. 09-06-3613”.


This Internal Regulation enters into force on the date of its signature by the General Director of TAK.


TAK Internal Regulation No. 2/2024 for Reimbursement Procedures, can be found on the TAK website www.atk-ks.org at the link For Taxpayers – Guidelines, Manuals and Regulations, or by clicking here.


Tax Administration of Kosovo