Customs Declaration for VAT, Invoice for Corporate Income Tax: An Incorrect TAK Explanatory Decision Is Harming Businesses
- December 30, 2024
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…