Kosovo Tax Agency Posts Public Explanatory Decision on VAT Reverse Charge Mechanism for Construction Services

The Kosovan Tax Administration Sept. 6 posted online Public Explanatory Decision No. 03/2019, on the VAT reverse charge mechanism for construction services, which entered into force Jan. 1, 2020. The decision includes: 1) a clarification that all construction services provided between taxable persons after the date of the decision are subject to the reverse charge mechanism, regardless of the date of the contract; 2) definitions of taxable persons and services; 3) procedures for separately charging VAT and the reverse charge mechanism on mixed supplies of goods and services; 4) invoice and payment obligations; 5) VAT calculation, declaration, and deduction procedures; ...