The Accommodation and Food Service industry (gastronomy/hospitality), based on compliance data during 2021, is ranked as one of the industries with a high level of non-compliance with tax obligations, therefore it is part of specific compliance plans for groups identified with high risks for 2021.
Among the most specific problems arising from the systems and modules built within TAK, which have contributed to this selection of treatment of this industry are: generally low payments, with a small contribution to revenue, despite the large number of them; non-declaration of employees and their cash payment; non-declaration or under-declaration of parties/family gatherings and non-keeping of records related to singers during musical evenings; non-issuance of fiscal coupons; cash payments also made between customers and businesses during the organization of various parties; as well as non-withholding of rent tax or its under-declaration.
Tax Administration of Kosovo, requires from each taxpayer from any economic activity that conducts to perform the required tax responsibilities that are calculated according to tax legislation, with the sole purpose of not being subject to tax penalties.
