Is it fair that the Single Administrative Document (SAD), reassessed by Kosovo Customs and accepted for VAT and customs duties, is not accepted by the Tax Administration of Kosovo (TAK) for Corporate Income Tax (CIT) purposes? In practice, Kosovo Customs declares the supplier’s invoice invalid and reassesses the goods based on different values, while TAK…
In a market that increasingly demands innovation and international cooperation, franchising is a business model that offers significant potential for economic development and business internationalization. Through this model, entrepreneurs can benefit from the experience and success of established brands, while local companies can use franchising as a means of expanding their operations into new markets….
Recently, many companies in Kosovo have started selling products under packaging and brand names of their own choosing, commonly known as “private labels.” This business model offers numerous advantages by creating independence from manufacturers and strengthening companies’ market positions. Private labels help companies maintain control over their brands and customer relationships, building customer loyalty and…
Are you a non-resident taxpayer in Kosovo? Navigating tax compliance can be challenging, especially when dealing with registration requirements and fiscal representation. This guide offers clear insights into your obligations, the registration process, and the legal protections available to ensure compliance in Kosovo. Who qualifies as a non-resident taxpayer? You are considered a non-resident taxpayer…
A non-resident taxpayer is any individual or legal entity that generates income in Kosovo but does not meet the criteria for being considered a tax resident under Kosovo legislation. These criteria include, among others, physical presence for a specified period or the management of the principal business from within Kosovo. Non-resident taxpayers may be divided…