Non-active Taxpayers

  1. Taxpayers deactivated by TAK
  2. Businesses deregistered upon the taxpayer’s request
  3. Taxpayers whose fiscal number was cancelled
  4. Taxpayers whose VAT certificate was cancelled
  5. Taxpayers whose VAT status has been changed from declaring to non-declaring

According to paragraph 12 of Article 14 of Administrative Instruction Nr. 07/2009 dated 28/07/2009 for Registration, De-registration and Equipment with Fiscal Number, the transactions made with  businesses published in  the list 1, 2, 3, 4 and 5 will not be recognized for purposes of expenses in a tax declaration of  income or claim for VAT refund. Whereas regarding transactions made with businesses published in list 6, there  will not be recognized the demand for VAT refund. If a business is in the list of non-active businesses while it is an active business, it should apply to TAK for its activation. The application will be made at the Taxpayers Education office located at TAK Headquarter’s  Office in Pristina.