Kosovo Tax Agency Issues Notice Clarifying Application of VAT Rates

The Kosovar Tax Administration March 17 issued a notice for VAT declarants on the application of VAT rates to supplies of goods and services. The notice clarifies that: 1) taxpayers are required to apply the correct VAT rate to supplies, including for supplies such as exports, exempt sales with or without the right to credit, and sales subject to the 8 percent or 18 percent VAT rate; 2) the Tax Agency is focusing on identifying taxpayers that aren’t correctly applying VAT rates; and 3) penalties may apply for noncompliance. [Kosovo, Tax Administration of Kosovo, 03/17/25]

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