The Tax Administration of Kosova, with the aim to notify all persons regarding the voluntary compliance with tax obligations arising from Electronic Supplies, publishes the brochure ”Tax treatment of Electronic Supplies”.
This brochure has been prepared for the purpose of public information on how electronically carried activities are treated for tax purposes, and the same is intended for all persons who carry out activities electronically, including citizens who are purchasers of goods and services in electronic manner.
In a modern country, which Kosova aims to be, citizens are required to pay taxes and other obligations as provided for by law. Therefore, even the persons who develop economic activity in electronic manner, according to tax legislation of Kosova, are obliged to register, keep documentation, declare and pay the tax.
Through this brochure, all persons will be informed more about:
- economic activities that are carried out electronically;
- differences between traditional trade and trade in electronic manner;
- persons who carry out supplies of goods and services in electronic manner;
- provision of services in electronic manner;
- determination of the place of supply of goods and services for VAT aspects;
- issuance of the fiscal coupon for the supply of goods and services in electronic manner.
The Tax Administration of Kosova encourages all persons to declare and pay their tax obligations, so they don’t become subject to penalties.
The brochure “Tax treatment of Electronic Supplies” is supported by the USAID Economic Governance Activity.
The brochure “Tax treatment of Electronic Supplies” is available to taxpayers at the TAK’s website: www.atk-ks.org, link “Leaflets and Brochures”, click here, meanwhile the same will soon be available in hard copy to each person.
