XK Value-added tax (VAT) Rates Kosovo — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 8% Euro (EUR)

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 2017

Standard
18%
Reduced
8%
Other
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:

Monthly

Registration thresholds Supply of domestic goods

Annual turnover of EUR30,000

Exporters and importers

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).


XK Value-added tax (VAT) Rates Kosovo Tax Sources & Citations

  • EN: Kosovo Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Kosovo's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Kosovo tax information on this page is incorrect or out of date.
Citations:
  1. Kosovo Tax Administration of Kosovo (TAK) (accessed 2017)
  2. Ernst & Young global VAT tax study, Kosovo (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/xk-kosovo