Tax advisory in Kosovo: VAT, income tax and audits
VAT, personal and corporate income tax returns on time, support during tax audits and lawful tax planning.
What it includes
We prepare and file your business’s tax returns with the Kosovo Tax Administration (ATK): VAT every month by the 20th, quarterly instalments and annual personal and corporate income tax returns by 31 March. We support you when ATK carries out an audit, keep you informed about changes in the law and plan your taxes within the law, so you pay neither more than you owe nor late.
- VAT registration
- Once turnover exceeds €30,000 within a calendar year, VAT registration is mandatory. We register you and prepare you for the new obligations.
- Monthly VAT returns
- Sales and purchase ledgers are reconciled with your invoices, then the return and payment are filed by the 20th of the following month.
- Personal and corporate income tax
- Quarterly instalments (15 January, 15 April, 15 July, 15 October) and annual returns by 31 March, for sole traders and companies.
- Tax audits
- We review the books before the audit, prepare the documents and explanations for the inspectors, and support you until the process closes.
- Lawful tax planning
- The right tax regime, deductible expenses and planned deadlines, so your liability is accurate and predictable.
Figures worth knowing
Full Kosovo tax calendar| VAT, standard rate | 18% |
|---|---|
| VAT, reduced rate | 8% |
| VAT registration threshold | €30,000 |
| Corporate income tax | 10% |
| Small businesses: trade, transport, agriculture | 3% |
| Small businesses: services and professional activities | 9% |
Who it is for
Every business registered in Kosovo: sole traders, partnerships and limited liability companies (LLC / SH.P.K.), as well as businesses approaching the VAT threshold.
Frequently asked questions
When do I have to register for VAT in Kosovo?
When your business’s turnover exceeds €30,000 within a calendar year. From then on you charge VAT on sales and file a return every month.
When is the VAT return due in Kosovo?
Every month, by the 20th of the following month. The return and the payment are due on the same date.
How much tax do small businesses pay in Kosovo?
Businesses with gross annual income up to €30,000 pay a quarterly tax on gross income: 3% for trade, transport and agriculture, and 9% for services and professional activities, with a minimum of €37.50 per quarter. Above that threshold, corporate income tax of 10% on profit applies.
What should I do if ATK notifies me of an audit?
Contact us as soon as you receive the notice. We review the books and documents before the audit, prepare the explanations and support you throughout the process.
A question about your situation?
Call or message us on WhatsApp during office hours. You’ll speak to us directly.