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Business registration e-Kosova

sites@tailorbrands.com — Mon, 09 Jun 2025 14:49:39 GMT

Notice to businesses and citizens from KBRA

KBRA has taken another step towards facilitating doing business in Kosovo

FROM JUNE 9, 2025, BUSINESS REGISTRATION WILL ALSO BEGIN THROUGH THE ELECTRONIC PLATFORM e-KOSOVA

According to Decision No. 299 of 05.06.2025, issued by the Executive Director of the Business Registration Agency:

From June 9, 2025, the initial registration of commercial companies in the Republic of Kosovo will also be enabled through the electronic platform e-Kosova.

✅ - Registration of commercial companies through the e-Kosova platform will be completely online. The application, approval of the case and the issuance of the electronic certificate will be done through this platform, without the need for the applicant to appear at the ARBK counters and submit the documents in physical form.

ℹ - Registration through the existing e-Business Registry system will continue to function partially electronically, where the application and approval are made online, while the certificate can be obtained at the ARBK counters or at the Municipal Business Center (MBC) in the Municipality where the business carries out its economic activity.

The documents attached by the applicant in electronic form will be archived in physical form by ARBK or MBC officials. The applicant is not obliged to submit the documents in physical form to ARBK or MBCs.

�� - Through the e-Kosovo platform, businesses will be able to provide information and business history completely electronically, without having to appear at ARBK counters.

�� - The application for the initial registration of commercial companies, whether through e-Kosova, the e-Business Registry system, or physically at the ARBK or QKB counter, continues to be free of charge.

�� - ARBK and QKB counters will continue to be open and operate for businesses and citizens for services required in physical form.

Types of Businesses in Kosovo

sites@tailorbrands.com — Mon, 24 May 2021 15:02:07 GMT

Kosovo Business Registration Agency (KBRA)

Kosovo Business Registration Agency (KBRA) is the main institution for the registration and administration of businesses in Kosovo, operating under the Ministry of Industry, Entrepreneurship and Trade. KBRA offers a modern electronic system that simplifies the registration process for new and existing businesses, enabling fast, accessible and cost-free services for starting an economic activity.

Through a network of 34 municipal registration centers, linked to the BRA central office, a unified and coordinated service is provided throughout the territory of Kosovo. This “one-stop-shop” system is designed to provide an easy and efficient experience for businesses, reducing bureaucracy and increasing transparency.

Register your business, pay taxes regularly and contribute to the development of the country.

Types of Businesses

To make it easier for readers, Kosovo Business Registration Agency has published a brief explanation of types of businesses that can be registered in Republic of Kosovo:

1. Individual business - With individual businesses, the owner has unlimited responsibility for all debts of the organization. The organization has an official name or it includes the lawful surname of the owner, and it includes the acronym “B.I.”

2. General partnership - With general partnership all partners are responsible without limitation and with solidarity for debts of the organization. The collective organization has one name which may include the name of one of the partners, by putting immediately after it the acronym "O.P.”

3. Partnership - With partnerships, except for “unlimited” partners (partners who are responsible without limitations and with solidarity for debts of the company) also participate the “limited” partners or those partners who are responsible for the obligations of the company to the limit of the value of their contributions in the charter capital. Partnership has a name, in which it can be included the name of one or more partners, by putting immediately after it the acronym "SH.K.M.".

4. Limited Liabilities Companies (L.L.C) - Limited Liabilities Companies are those organizations established by one or more founders, who are responsible only to the level of their contribution and all assets. Limited Liability Company has one name by putting immediately after it the acronym "SH.P.K.". KBRA may register a limited liabilities company without the need to provide proves for payment of the capital.

5. Joint Stock Companies (J.S.C.) - Joint Stock Companies are those organizations whose capital is divided in shares and the shareholders are responsible only to the level of the value of their contribution. The organization can be established and have one or more shareholders. It has one name behind which is placed the acronym "SH.A.". The amount of the charter capital for these organizations is at least 10.000Euro.

6. Foreign Company - The foreign company is a business organization and from the moment of registration is considered as a branch n Kosovo that doesn’t have the identity of a legal person. After registration it enjoys all rights and obligations established based on the applicable law. After the name it shall be written “DEGA NË KOSOVË” (“KOSOVO BRANCH”)

7. Socially owned enterprises - Socially owned enterprise means a legal person most of whose assets and capital are socially owned. These enterprises until privatized are monitored and registered by the Kosovo Privatization Agency according to Law No.02/L-123 on Business Organizations.

8. Public enterprises - Public enterprise is an enterprise that performs activities of general interest, which is established by the state. Public enterprise is monitored by the Government and is organized as Joint Stock Company in accordance with applicable Law on Business Organizations. All property interests in a public enterprise will be represented with shares and all these shares must be registered.

9. Agricultural cooperatives - Agricultural cooperative is a business organization created by natural or legal persons all of which should be farmers who contribute with their own private property in the shared capital. Agricultural cooperative is established from at least five (5) farmers that are signatories of obligations. The cooperative shall not be established without capital and it shall not exist without capital. The capital is divided on shares of even value with a minimal value of 10Euro. The director may not be member of the cooperative. All these can be seen in Law No 2003/9 on Agricultural Cooperatives and Law No.03/L-004 on Amending and Supplementing Law on Agricultural Cooperatives Nr-2003/9.

General information on taxes

sites@tailorbrands.com — Mon, 16 Sep 2019 14:56:57 GMT

Tax Administration of Kosovo (TAK)

TAK’s mission is to enhance the voluntary compliance in line with tax legislation in force, and to provide professional, transparent and effective services to taxpayers.

General information on TAXES IN KOSOVO.

Tax Administration of Kosovo (TAK), as an Executive Agency with full operational autonomy, is responsible to administer the implementation of any tax type applicable by tax legislation in Republic of Kosovo.
The Tax Administration of Kosovo is responsible for the collection of central government taxes, which include:

Value Added Tax (VAT) on domestic supplies;
Personal Income Tax;
Corporate Income Tax;
Withholding Tax;
Pension Contributions;

This document is based on relevant laws and administrative instruction in force, as:

No. Name of the law No. of the Law No. of Administrative Instruction

1. Law on Tax Administration and Procedures No. 08/L-257

2. Law on Value Added Tax – VAT No. 05/L-037 No. 03/2015; No. 06/2016

3. Law on Personal Income Tax – PIT No. 05/L-028 No. 01/2016

4. Law on amending and supplementing

the laws that determine the amount

of the benefit in the amount of the minimum

wage, procedures on setting of minimum

wage and tax rates on annual personal income No. 08/L-142 No. 01/2016

5. Law on Corporate Income Tax – CIT No. 06/L-105

No. 04/L-101

6. Law on Pension Contributions – PC No. 04/L-168 No. 05/L-116

All the aforementioned laws and administrative instructions are available in the Official Gazette of the Republic of Kosovo, at the link: https://gzk.rks-gov.net/default.aspx

Tax rates in Kosovo:

Tax Type Turnover Tax Rate

Value Added Tax – VAT Over 30,000 euro 8% and 18%

Corporate Income Tax – CIT Below real income taxation

threshhold (30,000 euro)

Production, trade and transportation activity, etc. 3%
Service activity 9%

Corporate Income Tax – CIT Above real income taxation 10%

threshold (> 30,000 euro)

Personal Income Tax – PIT Below real income taxation

threshhold (50,000 euro)

Production, trade and transportation activity, etc. 3%
Service activity 9%

Personal Income Tax – PIT Above real income taxation

threshhold (50,000 euro)

Annual income from 0 to 3,000.00 0%
Annual income from 3,000.01 to 5,400.00 8%
Annual income from 5,400.01 and more 10%

Withheld tax at source on wages (monthly)

Monthly income from 0 to 250.00 0%
Monthly income from 250.01 – 450.00 8%
Monthly income from 450.01 and more 10%

Rent Tax 10%

Withheld tax at source on rent 9%

Withheld tax at source on interest 10%

Withheld tax at source on property rights 10%

Withhold tax at source for specific categories Depending on business status 1% or 3%

Withheld tax at source on non-residents 5% or DTA

Tax Compliance Requirements

The persons performing economic activities, based on tax legislation, are obliged to:

Value Added Tax

For the purpose of Value Added Tax (VAT), the taxable person is any person that is, or is required to be registered for VAT, and independently carries out an economic activity on regular or irregular manner, regardless of the purpose or the result of its economic activity.

Any person that meets all the requirements of the definition on taxable person, is required to register for VAT, if within the calendar year exceeds the turnover of thirty thousand euros (30,000€).

VAT is with two rates, the standard rate of 18% and the reduced rate of 8% on the value of imported supplies and taxable domestic supplies, the exclusion of the exempted supplies and supplies considered as exports.

A transaction is subject to VAT in Kosovo, if it is supply of goods or supply of services, rendered against the payment, within the territory of Kosovo, by a taxable person that acts as such. Also, the importation of goods is subject to VAT

VAT is differentiated into two rates, the standard rate of 18% and the reduced rate of 8%, of the value of imported supplies and taxable domestic supplies, with the exception of exempted supplies and supplies treated as exports.

Personal Income Tax

Personal Income Tax is applicable on all income received by an individual, which is taxable under the Law on Personal Income Tax. Taxpayers are resident and non-resident natural persons, individual business enterprise, partnerships and associations, which receive or create gross income from any source, including wage, business activity, rent, lottery winnings, interest, capital gains, use of intangible property, and any other income that increases taxpayer net value.

The object of taxation for resident taxpayer is the taxable income with source in Kosovo and outside Kosovo, and for non-resident taxpayer is only the taxable income with Kosovo source.

The taxable income for a tax period is considered the deference between gross income received or accrued during the tax period and the deductions allowable with respect to such gross income.

Gross income minus Allowable deductions = Taxable income

Taxpayers with annual gross income over 50,000€ and those who have voluntary opted to be taxed on real income, are taxed by above-mentioned rates, while taxpayers with annual gross income of 50,000€ or less, are taxed on gross income at 3% (for the activities of: trade, transport, agriculture and similar commercial activities) or 9% (for the activities of: services, professional, artisanal, entertainment and similar activities). In addition to the tax, these taxpayers (self-employed) are also obliged to pay the Pension Contribution.

Wages of employees from the primary employer are taxed according to tax rates (0%; 8% and 10%), while wages of employees from the secondary employer are taxed at 10%.

Each employed citizen of Kosovo is obliged to pay 5% of the gross salary on behalf of the Pension Contribution. Likewise, the main employer and the secondary employer for employees who are citizens of Kosovo, contribute 5% of the gross salary of the employee on behalf of the pension contribution.

Corporate Income Tax

Corporate Income Tax is applied on all taxable corporate income. Taxpayers are considered: Corporation or any other business enterprise that has the status of a legal entity according to the law in force in Kosovo; Business organization operating with assets in social or public ownership; Organization registered as a non-governmental organization; Non-resident person with a permanent unit in Kosovo.

The object of taxation for the resident taxpayer is the taxable income with source in Kosovo and outside Kosovo, while for the non-resident taxpayer it is only the taxable income with source in Kosovo.

Taxpayers with annual gross income over €30,000 and those who have voluntarily opted to be taxed on real income are taxed at the rate of 10%, while taxpayers with annual gross income of €30,000 or less are taxed on gross income at 3 % (for activities: trade, transport, agriculture and similar commercial activities) or 9% (for activities: services, professional, artisanal, entertainment and similar).

For taxpayers with annual gross income over €30,000 and those who have voluntarily opted to be taxed on real income, taxable income for a tax period is considered the difference between the gross income received or accrued during a tax period and deductions allowed in relation to such gross income.

Deadlines for declaration and payment of taxes:

No. Form name Abbreviation Deadline for declaration

1 VAT declaration and payment form TV From the 1st to the 20th of each month

2 Monthly statement of withholding tax on salaries and pension contributions WM/CM From the 1st to the 15th of each month

3 Monthly statement of withholding tax and payment of tax on interest, property rights, rent, lottery and gambling winnings and non-resident person WR From the 1st to the 15th of each month

4 Quarterly statement of rent and intangible assets IR From the 1st to the 15th of each quarter

5 Quarterly statement of tax and contributions for small individual businesses IS From the 1st to the 15th of each quarter

6 Quarterly statement of advance payment for large individual businesses IL From the 1st to the 15th of each quarter

7 Quarterly statement of tax payment for small corporations QS From the 1st to the 15th of each quarter

8 Quarterly statement of advance payment for large corporations QL From the 1st to the 15th of each quarter

9 Annual Declaration Form and payment for Personal Income Tax PD From January 1 to March 31

10 Annual Declaration Form and payment for Corporate Income Tax CD From January 1 to March 31

11 Annual Declaration Form and payment for Personal Income Tax – Individual DI From January 1 to March 31

12 Partnership Income Tax Declaration DO From January 1 to March 31

13 Request for Reimbursement/Refund KRR From the 1st to the 20th of each month or quarter

14 Purchase Book Declaration by VAT Declarants LB From the 1st to the 20th of each month

15 Sales Book Declaration by VAT Declarants LSH From the 1st to the 20th of each month

16 Purchase Book Declaration by other persons LB From the 1st to the 15th of each quarter

17 Sales Book Declaration by other persons LSH From the 1st to the 15th of each quarter

18 Declaration of Report of Purchases over 500€ RB From January 1 to March 31

19 Declaration of Financial Statements PF From January 1 to March 31

Annual financial reporting

sites@tailorbrands.com — Mon, 16 Sep 2019 14:54:56 GMT

Kosovo Financial Reporting Council (KCRF)

The Kosovo Financial Reporting Council (KCRF) has published the Administrative Guidelines for Annual Financial Reporting of Micro Enterprises, and for the Structure, Content and Submission of Annual Financial Reporting of Small, Medium and Large Enterprises. In the following link you will find the guidelines and the relevant templates of the set of annual financial statements.

https://mfpt.rks-gov.net/Raportimet/Page/191