Kosovo Tax Agency Clarifies Purchase, Sales Books Electronic Declaration Obligations

The Kosovar Tax Administration March 10 clarified VAT purchase book and sales book declaration obligations. The clarification includes that: 1) purchase book and sales book declarations must be made through the EDI electronic system; 2) VAT declarants are obligated to declare monthly; 3) non-VAT declarants are obligated to declare quarterly; 4) VAT declarants must declare from the first to the 20th of the following month, in the period when the VAT declaration is submitted; and 5) non-VAT declarants, including non-governmental organizations (NGOs), must declare from the first to the 15th of the month following the quarter, in the period when ...