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Tag: TAK

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

  • October 14, 2026
  • Vokshi&Lata
  • English

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…

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THE BURDEN OF PROOF IN TAX REASSESSMENTS: FROM KOSOVO LAW TO EUROPEAN STANDARDS

During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…

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Kosovo Court of Appeals Upholds First-Instance Judgment Annuling the Tax Administration’s Decision to Unlawfully Tax the Personal Income of Blind Persons

  • March 12, 2025
  • Vokshi&Lata
  • English

On 7 February 2025, the Kosovo Court of Appeals upheld the judgment of the Basic Court in Prishtina, obliging the Tax Administration of Kosovo (TAK) to refund amounts unlawfully withheld as personal income tax from a blind person. The case arose when TAK imposed personal income tax on income received by a blind person, disregarding…

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Customs Declaration for VAT, Invoice for Corporate Income Tax: An Incorrect TAK Explanatory Decision Is Harming Businesses

  • December 30, 2024
  • Vokshi&Lata
  • English

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…

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

  • December 5, 2024
  • Florin Lata
  • English

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…

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

  • November 18, 2024
  • Vokshi&Lata
  • English

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…

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

  • November 4, 2024
  • Vokshi&Lata
  • English

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…

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

  • October 28, 2024
  • Vokshi&Lata
  • English

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…

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KEY TAX CHANGES UNDER THE NEW LAW ON TAX PROCEDURE ADMINISTRATION

  • January 28, 2024
  • Vokshi&Lata
  • English

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…

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