Make a Consultation

Tax Law

Vokshi & Lata affirmed by international legal directories including Legal 500, IFLR1000, Chambers & Partners, World Trademark Review (WTR), and IP Stars. > Blog > Tax Law

A comprehensive guide for non-resident taxpayers in Kosovo: registration, tax obligations, and fiscal representation

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…

Continue Reading

TAK IS MISINTERPRETING THE RULES FOR DETERMINING COSTS IN CONSTRUCTION PROJECTS, IMPOSING UNFAIR TAXES ON DEVELOPERS FOR “BELOW-COST SALES”

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…

Continue Reading

LANDOWNERS WHO PROVIDE LAND FOR CONSTRUCTION FACE UNFAIR TAXATION! IS TAK ACTING OUTSIDE THE LEGAL FRAMEWORK?

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…

Continue Reading

YOU ARE ENTITLED TO TAX REFUNDS FOR SIX YEARS DESPITE THE CHANGE IN LAW – CLAIM YOUR MONEY FROM TAK!

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…

Continue Reading

DON’T MISS THE DEADLINE TO FILE A LAWSUIT AGAINST THE KOSOVO TAX ADMINISTRATION AND CUSTOMS: RISKS FOR TAXPAYERS DUE TO THE ABSENCE OF THE APPEALS BOARD AT THE MINISTRY OF FINANCE

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….

Continue Reading

IS THE KOSOVO TAX ADMINISTRATION UNFAIRLY FINING TAXPAYERS? RETROACTIVE APPLICATION OF THE LAW VIOLATING CONSTITUTIONAL PRINCIPLES!

Amendments to Tax Returns for Periods Before 2024 Are Being Unfairly Penalized One of the fundamental principles of justice is the prohibition of the retroactive application of laws. This principle ensures that no law may be applied to penalize actions that occurred before its entry into force. The Constitution of Kosovo protects this principle, ensuring…

Continue Reading

IS THE TAX ADMINISTRATION OF KOSOVO VIOLATING THE PRINCIPLE OF PROPORTIONALITY BY IMPOSING TAX LIENS FAR EXCEEDING THE OUTSTANDING TAX DEBT?

Taxpayers in Kosovo are facing a serious problem: the disproportionate imposition of tax liens by the Tax Administration of Kosovo (TAK). In many cases, for an outstanding tax debt of EUR 100,000, TAK may impose a lien on property worth several times more, for example, EUR 5 million. Such a measure fails to respect the…

Continue Reading

KEY TAX CHANGES UNDER THE NEW LAW ON TAX PROCEDURE ADMINISTRATION

Author: Senat Elshani On 28 January 2024, Law No. 08/L-257 on Tax Procedure Administration entered into force in the Republic of Kosovo. The new law establishes a comprehensive legal framework governing tax obligations, rules, and procedures in Kosovo. Repeal of Previous Legislation With the entry into force of the new law, the following laws have…

Continue Reading

TAK IS NOT ENTITLED TO COLLECT TAX LIABILITIES UNTIL THE APPEALS DEPARTMENT ISSUES ITS FINAL DECISION

The Assembly of Kosovo has adopted Law No. 08/L-176, introducing, among other provisions, several amendments to the Law on Tax Administration and Procedures. One of the most significant changes concerns the suspension of the obligation to pay tax liabilities while an appeal is under review. Previously, a tax audit report became enforceable upon signing, meaning…

Continue Reading

“Lex Specialis Derogat Legi Generali” – Judicial Practice in the Application of the Law on Blind Persons in Relation to Taxation

For years, blind persons in Kosovo have been required to pay taxes as a result of the incorrect interpretation of legal provisions by Kosovo’s institutions, which failed to take into account the Law on Blind Persons as a special law and instead applied only the general legislation governing taxation. One of the fundamental principles of…

Continue Reading