Taxable persons
[Addition] Non-profit organizations are not considered
taxable persons for payments deriving from membership, funds,
grants or donations received for the purposes of their non-profit
activity, except when they receive such payments as a result of an
economic activity.
VAT registration
[Amendment] A certificate of import and export is no
longer required and only a VAT certificate will be issued for
taxable persons.
The VAT registration threshold and turnover calculation method
has been changed from EUR 50,000 in the previous 12 months to EUR
30,000 within a calendar year.
[Addition] The law further clarifies that foreign
persons conducting an economic activity in Kosovo will be
considered taxable persons from the commencement of their activity
in Kosovo, and the same applies for the permanent unit of a
non-resident person in Kosovo.
