Kosovo — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Kosovo's general VAT rate is 18%, with other rates including 8% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Tax Administration of Kosovo (TAK) in Pristina.
Kosovo has a special VAT rate of 8% that applies to water supply, electricity supply, grains, milk, books, etc.
Kosovo is a member of the Customs-free access to the EU market based on the EU Autonomous Trade Preference (ATP) Regime; Central European Free Trade Agreement trading bloc, which may affect international VAT collection and regulations.
Kosovo's consumption tax is called the Value-added tax (VAT), locally known as Tatimi mbi Vleren e Shtuar (TVSH), which was introduced in May 2001.
Kosovo VAT rates for 2020
- Exempt with credit and exempt
Kosovo VAT number format
Businesses in Kosovo that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Tax Administration of Kosovo (TAK), and will follow a certain format. The VAT number format is 1234567890.
Kosovo VAT return periods
Businesses in Kosovo that are required to collect tax from consumers must file regular tax returns with the Tax Administration of Kosovo (TAK) in Pristina. Kosovo's VAT return periods are:
Annual turnover of EUR30,000
Subject to registration regardless of turnover
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Kosovo, taxation of a non-established business is: No, as relevant regulation to determine the refund procedure is still pending.
Kosovo VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Kosovo VAT refund program, more info can be obtained from the Tax Administration of Kosovo (TAK).
Kosovo Tax Sources & Citations
- EN: Kosovo Value Added Tax
- RU: НДС
- CN: 增值税
- Kosovo Tax Administration of Kosovo (TAK) (accessed 2020)
- Ernst & Young global VAT tax study, Kosovo (updated 2020)
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