Dear taxpayers,
The Tax Administration of Kosovo would like to inform you that the “WR” form, through which declaration of withheld taxes such as: interest tax, property rights, rent, lottery winnings, gambling and tax for non-resident is made, has been modified.
The changes to the aforementioned “WR” form apply from the period January/2025. These changes facilitate the fulfilment of tax obligations by taxpayers who carry out international transactions, while they have no impact on taxpayers who carry out domestic transactions.
In the list (excel file) that is uploaded when submitting the “WR” form, a new column “Country” has been added in which taxpayers must enter the name of the country with which they have carried out international transactions.
From January/2025 onwards, as long as taxpayers declare the “WR” form through the new list, in which information is also filled in regarding the country with which the person has international transactions, it is not required to submit to TAK the forms for the implementation of Double Taxation Agreements, as has been required so far.
Thus, from 2025 onwards, taxpayers are not required to submit the following forms to TAK:
- Form – Interest Income;
- Form – Dividend Income;
- Form – Property Rights Income;
- Form – Capital Gains;
- Form – Other Income;
- Form – Independent Services Income;
- Form – Dependent Services Income; and
- Form − Business Profits Income.
The above forms are required to be submitted for the year 2024 and earlier. You can find these forms on the TAK website www.atk-ks.org by clicking here: Forms
These changes aim to increase efficiency and reduce the administrative burden for taxpayers. You can fulfil all obligations and benefit from relevant services directly through the EDI platform.
For more information or assistance, please visit the official TAK website or contact the relevant taxpayer service..
TAK keeps its promise of continuous care for taxpayers!
Tax Administration of Kosovo
