Kosovo
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable supplies.
Vat Rates Standard rate of 18%, with reduced rates for some services.
Vat Registration Process Registration is done through the Kosovo Tax Administration. Foreign businesses must appoint a tax representative.
Taxable Transactions Sales of goods and services, including digital products, which are taxable under VAT law.
Registration Exceptions Businesses with low turnover in the domestic market may qualify for VAT exemption.
Vat Filing Frequency VAT returns are due quarterly, with annual filing available for small businesses.
Intra Community Transactions Kosovo has specific rules for cross-border sales within the region, but non-EU transactions are also taxable.
Exemption Schemes No VAT exemption for small businesses; mandatory registration is required for all taxable supplies.