ARE BUSINESSES LOSING THEIR CARRIED-FORWARD VAT CREDIT DUE TO AN INCORRECT INTERPRETATION BY THE TAX ADMINISTRATION OF KOSOVO?
- January 13, 2026
For years, in Kosovo’s tax practice, the monthly carry-forward of excess VAT has been treated as a claim for tax credit. The same approach continues to be applied today, even though this practice is legally incorrect. As a result, this tax position has been considered subject to the three-year procedural limitation period provided for in…