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…
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…
The issue examined in this article concerns the manner in which the Tax Administration of Kosovo (TAK) calculates the costs of construction projects and the impact of this calculation method on the tax obligations of developers. According to recent practices, particularly those of the Large Taxpayers Department (LTD), TAK has begun imposing premature tax liabilities…
At a time when digital technology has revolutionized the way information flows across national borders, the sharing of personal data has become an inevitable and increasingly important process. As the personal data of Kosovo citizens travels across global platforms, the main challenge is ensuring the security and privacy of this information. But how can we…
Recently, Radio Television of Kosovo (RTK), a public broadcasting institution in Kosovo financed through the state budget, announced a “Public Call for Independent Producers and Production Companies”. Specifically, the call was published on 2 October 2024, with interested applicants given until 15 October 2024 to submit their applications. What raises concerns in this particular case…
As part of the continuing misinterpretation of legal provisions by the Tax Administration of Kosovo (TAK), another evident issue concerns the taxation of non-business individuals who provide their properties for construction in exchange for a portion of the completed buildings. There are numerous cases in which TAK has imposed liens on the properties of these…
The Tax Administration of Kosovo (TAK) has begun incorrectly and unfairly applying the new Law on Tax Administration and Procedures, which entered into force on 12 January 2024. Although this law limits the period for submitting tax refund and credit claims to three years, this limitation should not apply to periods preceding the entry into…
Recent amendments introduced by Law No. 08/L-262 are seriously undermining the rights of citizens and businesses, creating significant inequality between the state and private parties and severely affecting the private enforcement system, one of Kosovo’s major achievements. This law, which aims to harmonize legislation with the Law on General Administrative Procedure, has introduced amendments to…
If you have submitted an appeal to the Appeals Board at the Ministry of Finance, you may be at risk of losing your right to file a lawsuit. Attention! The period for filing a lawsuit begins on the 31st day and expires on the 60th day following the submission of the appeal to the Board….