On 10 January 2025, Law No. 08/L-182 on Administrative Disputes entered into force, repealing Law No. 03/L-202 on Administrative Disputes, which had entered into force in 2010. This legislative change introduces significant improvements in the field of administrative justice, aiming to increase efficiency and transparency in public administration and administrative courts. While the previous Law…
Kosovo faces a negative trade balance, with imports significantly exceeding exports. Nevertheless, several Kosovo companies have begun introducing their products and services into international markets, particularly in countries with a significant Albanian diaspora, such as Switzerland and Germany. Visits by members of the diaspora to Kosovo often provide an opportunity to become familiar with locally…
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…
In a world where sustainable development and corporate responsibility have become global standards, ESG standards (Environmental, Social, and Governance) have evolved from optional measures to essential practices for the long-term success of businesses. For an economy in transition like Kosovo, adopting these standards is not just a pathway to improved international reputation but also a…
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…
Workplace whistleblowing is essential for transparency and accountability in both public and private sectors. To ensure protection and define clear procedures, Kosovo has introduced key regulations, including Law No. 06/L-085 on the Protection of Whistleblowers and Regulation (GRK) No. 03/2021. These laws establish the rights of whistleblowers, procedures for reporting violations, and employer responsibilities, in…