The Kosovo Tax Administration reminds you that in December/2019 it issued Public Explanatory Decision No. 03/2019 – Obligation to pay VAT for the supply of services in the field of construction – Application of the reverse charge.
The purpose of this Public Explanatory Decision is to clarify the tax treatment for aspects of VAT for the supply of services in the area of construction, respectively the application of the reverse charge for VAT within the country.
Construction services provided by the taxable person to the taxable person are handled according to Public Explanatory Decision No. 03/2019.
Public Explanatory Decision No. 03/2019 – Obligation to pay VAT for the supply of services in the field of construction – Application of the reverse charge, you can find it on the TAK website: www.atk-ks.org in menu: “For taxpayers – Public explanations” or in the following link: https://www.atk-ks.org/wp-content/uploads/2019/12/Vendim-Shpjegues-Publik-NR.03_2019.pdf.
TAK implementing the Project “Fulfilment in the Construction Sector”!
Tax Administration of Kosovo
