The Tax Administration of Kosovo (TAK) has reminded all foreign entities that provide digital services or services supplied electronically, that based on the Tax Legislation of Kosovo in force, such providers have the obligation to register for VAT in Kosovo and to charge VAT at the standard rate of 18% on their sales to non-taxable persons (consumers) in the territory of the Republic of Kosovo.
According to the press release, TAK says that “According to the legislation in force, for services provided electronically to non-taxable persons, ie persons who are not registered for VAT in Kosovo, who have their permanent address or usually reside in Kosovo, the place of supply of these services is considered to be Kosovo and VAT should be charged in Kosovo at the standard rate of 18% ”.
