The Tax Administration of Kosovo reminds you that in December / 2019 it issued a Public Explanatory Decision no. 03/2019 – Obligation to pay VAT for the supply of services in the field of construction – Application of 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 field of construction, respectively the application of reverse charge (Reverse Charge) for VAT, within the country.
Construction services provided by the taxable person to the taxable person, are treated 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 reverse charge, can be found on the TAK website www.atk-ks.org at the link publication.
TAK, in the implementation of the Project “Fulfillment in the Construction Sector”!
Tax Administration of Kosovo
