Tax Legislation
Applicable Laws and Administrative Instructions
I. Laws
Title |
Link to download |
1. Law No. 05/L-37 – On Value Added Tax |
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2. Law No. 05/L-29 – On Corporate Income Tax |
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3. Law No. 05/L-28 – On Personal Income Tax |
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4. Law No. 04/L-101 – On Pension Funds of Kosovo |
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5. Law No. 04/L-080 – On Games of Fortune |
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6. Law No. 03/L-222 – On Tax Administration and Procedures |
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7. Law No. 04/L-223 – On Amending and Supplementing the Law no 03/l-222 on Tax Administration and Procedures, as amended and supplemented by law no. 04/l-102 |
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8. Law No. 04/L-108 – On Amending and Supplementing the Law No. 03/l-146 on Value Added Tax as amended and supplemented by the Law No. 03/l-197 |
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9. On Amending and Supplementing the Law no. 03/l-161 on Personal Income Tax |
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10. Law No. 04/L-103 – On Amending and Supplementing the Law No. 03/l-162 on Corporate Income Tax |
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11. Law No. 04/L-102 – On Amending And Supplementing The Law On Tax Administration And Procedure 03/L-222 |
II. Administrative Instructions
Title |
Link to download |
1. On Amending and Supplementing the Administrative Instruction MoF-No. 06/2016 on the Implementation of Law no.05/L-037 on Value Added Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
2. Administrative Instruction MF-no. 03/2016 on Educational Visits to Taxpayers, Registration of Taxpayers for VAT and Registration of the Employees |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
3. Administrative instruction MF-no. 02/2016 for Implementing the Law no.05/L-029 on Corporate Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
4. Administrative Instruction MF-no.01/2016 for Implementing the Law no.05/l-028 on Personal Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
5. Administrative Instruction MOF- No. 03/ 2015 for Implementing the Law no. 05/l-037 on Value Added Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
6. Administrative Instruction MF-No. 01/2015 On the Use of Fiscal Electronic Devices and Systems |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
7. Administrative Instruction MF-No. 05/2013 For Application Of Flat Rate Value Added Tax For Agricultural Producers |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
8. Administrative Instruction MF-No. 3/2013 On the Implementation of the Law No. 04/l-080 on Games of Fortune |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
9. Administrative Instruction No.12/2011 – On the Implemnetation of Law No. 03/L-222 on Tax Administration and Procedures |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
10. Administrative Instruction No.15 /2010 On the Implementation of Law No. 03/L-222 On Tax Administration and Procedures |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
11. Administrative Instruction No. 14 / 2010 On the Implemnetation of Law No. 03/L-162 on Corporate Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
12. Administrative Instruction No. 13/2010 On the Implemnetation of Law No. 03/L-161, On Personal Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
13. Administrative Instruction No.10 / 2010 On the Implementation of Law No.3/L-146 On Value Added Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
14. Administrative Instruction No. 09 / 2010 On the Implementation of Law No. 03/L-161, On Personal Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
15. Administrative Instruction No. 08 / 2010 On the Implementation of Law No. 03/L-162, On Corporate Income Tax |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
16. Administrative Instruction No. 02/2010 – Electronic Reporting of Withholding Tax on Salaries and Pension Contributions. |
http://www.atk-ks.org/en/legislation/administrative-instructions/ |
III. Public Ruling
Title |
Link to download |
1. Public Explanatory Decision No.01/2017 – Taxation of the Pensions In Case Of Withdraval From The Kosovo Pensions Saving Trust (KPST) |
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2. Public Explanatory Decision No.05/2016 –Obligation to pay VAT for The Services Supplied in the Area Of Construction – Application Of Reverse Charge |
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3. Public Explanatory Decision No.04/2016 – Treatment of Donations for Tax Purposes |
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4. Public Explanatory Decision No.3-2016 – Customs Assessments and Reassessments |
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5. Public Explanatory Decision No. 02/2016 – Procedures for transferring ownership to changes in business form |
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6. Public Explanatory Decision No.01/2016 –The services supplied In the area of construction |
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7. Public Explanatory Decision No.04/2015 – Mills Transactions |
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8. Public Explanatory Decision No.03/2015 – Changes in fiscal electronic devices – Applying reduced VAT rate |
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9. Public Explanatory Decision No.02/2015 – Submitting Fiscal Receipts and Reimbursement |
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10. Public Explanatory Decision No.01/2015 –Indirect Audit Methods |
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11. Public Explanatory Decision No.06/2014 – Taxation of the Pensions In Case Of Withdraval From The Kosovo Pensions Saving Trust (KPST) |
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12. Public Explanatory Decision No. 05/2014 - Tax Treatment of Benefits in Nature/Meals for the Employees |
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13. Public Explanatory Decision No. 04/2014 Customs Assessments and Reassessments |
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14. Public Explanatory Decision No. 03/2014 - Chargeability of vat in respect of goods settled in Customs arrangement, such as Customs Warehouses |
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15. Public Explanatory Decision No. 02/2014 – Procedures for transferring ownership to changes in business form |
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16. Public Explanatory Decision No. 1/2014 - For Taxable Income from long-term construction |
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17. Public Explanatory Decision No. 04/2013 – Deregistration from Value Added Tax Purpose |
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18. Public Explanatory Decision No.03/2013 –On the tax treatment of supplies and imports when financed directly by the European Commission |
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19. Public Explanatory Decision No.02/2013– Taxable amount on supplies with VAT for Publicly Owned Enterprises |
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20. Public Explanatory Decision No. 01/2013 -Implementing Rules Of The Law On Pension Funds Of Kosovo |
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21. Public Explanatory Decision No.3/2012 – Declaration and tax payment by taxpayers on the field of services with annual gross income up to 50 000 Euros |
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22. Public Explanatory Decision No. 02/2012 - Treatment of Insurance and Re-insurance Transactions |
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23. Public Explanatory Decision No.1/2012 - for Tax Amount on VAT supplies –Public Enterprises |
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24. Public Explanatory Decision No.3/2010– On procedures for refunding/returning excess payments |
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25. Public Explanatory Decision No. 1/2010 - On Reporting of Purchases over 500€ |