Compendium · Europe · Kosovo
Kosovo: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
ATK requires foreign suppliers of electronically supplied services to non-taxable persons in Kosovo to register for TVSH before taxable sales (via fiscal representative or PE) and charge 18%; domestic €30,000 threshold is the general rule — ATK communication treats electronic B2C as registrable from activity start
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Kosovo’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic €30,000 calendar-year TVSH threshold
- Evidence of location
- Kosovo Law 05/L-037 places B2C electronically supplied services where the non-taxable customer has permanent address or usually resides in Kosovo; no published multi-piece evidence list — OECD default applies
- Invoicing
- Indicative only (unverified). Ordinary Kosovo TVSH invoice via fiscal representative; field list not verified this pass
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Ligji 05/L-037 TVSH — vendi i furnizimit shërbime elektronike
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.kosova.tax/resources/legislation/LIGJI_NR._05_L-037__PER_TATIMIN_MBI_VLEREN_E_SHTUAR_SHTOJCA.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Kosovo Law 05/L-037 places B2C electronically supplied services where the non-taxable customer has permanent address or usually resides in Kosovo; no published multi-piece evidence list — OECD default applies (secondary) |
| Non-resident digital tax | ATK requires foreign suppliers of electronically supplied services to non-taxable persons in Kosovo to register for TVSH before taxable sales (via fiscal representative or PE) and charge 18%; domestic €30,000 threshold is the general rule — ATK communication treats electronic B2C as registrable from activity start (secondary) |
| B2C invoice | Ordinary Kosovo TVSH invoice via fiscal representative; field list not verified this pass (indicative, unverified) |
| Local payment methods | No published rule found (indicative, unverified) |
| Payment provider collects | No marketplace deemed-supplier rule verified (indicative, unverified) |
| Seller located in this place | Domestic €30,000 calendar-year TVSH threshold (secondary) |
Official sources
Ligji 05/L-037 TVSH — vendi i furnizimit shërbime elektronike
Udhëzim administrativ skema e veçantë ESS (draft consultation)
ATK komunikatë — 18% B2C elektronik
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice