NON-RESIDENT TAXPAYERS IN KOSOVO: REGISTRATION, OBLIGATIONS, AND LIABILITIES OF FISCAL REPRESENTATIVES
- December 2, 2024
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…