--- oa_review_kit: v1 guide_slug: kosovo-vat guide_version: kosovo-vat@2026-04-13T17:54:29.394Z archetype: vat_gst --- # Review kit: Kosovo VAT Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/kosovo-vat/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Kosovo VAT", slug `kosovo-vat`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: kosovo-vat guide_version: kosovo-vat@2026-04-13T17:54:29.394Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: kosovo-vat description: Use this skill whenever asked to prepare, review, or classify transactions for a Kosovo VAT (TVSH) return for any client. Trigger on phrases like "Kosovo VAT", "Kosovo TVSH", "TAK filing", or any request involving Kosovo VAT. This skill covers standard TVSH payers filing monthly returns. Kosovo has 18% standard and 8% reduced rate. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Kosovo VAT work. jurisdiction: XK domain: vat-gst tax_year: 2025 --- # kosovo-vat ## Section 1 — Quick reference **Quick reference** | Field | Value | | --- | --- | | Country | Kosovo (Republic of Kosovo) | | Tax name | TVSH (Tatimi mbi Vleren e Shtuar) | | Standard rate | 18% | | Reduced rates | 8% (electricity, water, waste, heating, food, pharmaceutical, medical, IT equipment, agriculture, books) | | Zero rate | 0% (exports, international transport, diplomatic) | | Return form | Monthly TVSH declaration | | Filing portal | https://etax.atk-ks.org (TAK e-portal) | | Authority | Tax Administration of Kosovo (TAK — Administrata Tatimore e Kosoves) | | Currency | EUR (Kosovo uses the euro) | | Filing frequency | Monthly | | Deadline | Last day of the month following the reporting month | | Companion skill | **vat-workflow-base v0.1 or later — MUST be loaded** | | Contributor | Open Accounting Skills Registry | | Validated by | Pending local practitioner validation | | Validation date | April 2026 | **Key TVSH return boxes** | Box | Meaning | | --- | --- | | 1 | Taxable supplies at 18% — base | | 2 | Output TVSH at 18% | | 3 | Taxable supplies at 8% — base | | 4 | Output TVSH at 8% | | 5 | Zero-rated supplies (exports) | | 6 | Exempt supplies | | 7 | Reverse charge on imported services — base | | 8 | Output TVSH on reverse charge | | 9 | Total output TVSH | | 10 | Input TVSH on domestic purchases (18%) | | 11 | Input TVSH on domestic purchases (8%) | | 12 | Import TVSH | | 13 | Input TVSH on reverse charge (creditable) | | 14 | Total input TVSH | | 15 | Net TVSH payable or credit | | 16 | Credit brought forward | | 17 | Net payable | **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 18% | | Unknown VAT status of a purchase | Not deductible | | Unknown counterparty country | Domestic Kosovo | | Unknown business-use proportion | 0% recovery | | Unknown SaaS billing entity | Reverse charge (Box 7/8/13) | | Unknown blocked-input status | Blocked | | Unknown 8% vs 18% rate | 18% | **Red flag thresholds** | Threshold | Value | | --- | --- | | HIGH single-transaction size | EUR 3,000 | | HIGH tax-delta on a single default | EUR 200 | | MEDIUM counterparty concentration | >40% | | MEDIUM conservative-default count | >4 | | LOW absolute net TVSH position | EUR 5,000 | ## Section 2 — Required inputs and refusal catalogue ### Required inputs - **Minimum viable input** — Bank statement for the month. Acceptable from: ProCredit Bank Kosovo, Raiffeisen Bank Kosovo, NLB Banka Kosovo, TEB, Banka Ekonomike, BKT Kosovo, or any other. - **Recommended input** — Invoices, fiscal receipts, client fiscal number. - **Ideal input** — Complete invoice register, prior TVSH declaration. ### Refusal catalogue - **R-XK-1 — Non-registered** — "Non-registered entities cannot file TVSH. Out of scope." (Trigger: client below EUR 30,000 threshold and not voluntarily registered.) _(R-XK-1)_ - **R-XK-2 — Partial exemption** — "Input TVSH apportionment required." (Trigger: mixed taxable and exempt.) _(R-XK-2)_ - **R-XK-3 — Income tax** — "This skill handles TVSH only." (Trigger: user asks about income tax.) _(R-XK-3)_ ## Section 3 — Supplier pattern library ### 3.1 Kosovo banks (fees exempt — exclude) **Kosovo banks (fees exempt — exclude)** | Pattern | Treatment | Notes | | --- | --- | --- | | PROCREDIT KOSOVO, PROCREDIT | EXCLUDE | Financial service, exempt | | RAIFFEISEN KOSOVO, RAIFFEISEN | EXCLUDE | Same | | NLB BANKA, TEB, BANKA EKONOMIKE | EXCLUDE | Same | | BKT KOSOVO | EXCLUDE | Same | | INTERES, INTEREST | EXCLUDE | Interest | | KREDI, LOAN | EXCLUDE | Loan principal | ### 3.2 Government and statutory bodies (exclude) **Government and statutory bodies (exclude)** | Pattern | Treatment | Notes | | --- | --- | --- | | TAK, ATK, TAX ADMINISTRATION | EXCLUDE | Tax payment | | DOGANA, CUSTOMS KOSOVO | EXCLUDE | Duty (import TVSH separate) | | TRUST PENSIONAL, PENSION | EXCLUDE | Pension | | MINISTRIA, GOVERNMENT | EXCLUDE | Government fee | ### 3.3 Utilities **Utilities** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | KESCO, KEK, KEDS | Domestic (8% electricity) | 11 | Electricity — reduced rate | | RWC, UJËSJELLËSI | Domestic (8% water) | 11 | Water — reduced rate | | IPKO, VALA, KUJTESA | Domestic 18% | 10 | Telecoms | ### 3.4 Insurance (exempt — exclude) **Insurance (exempt — exclude)** | Pattern | Treatment | Notes | | --- | --- | --- | | SIGURIA, SIGAL KOSOVO, ILLYRIA | EXCLUDE | Exempt | | SIGURIM, INSURANCE | EXCLUDE | Same | ### 3.5 Food and entertainment (blocked) **Food and entertainment (blocked)** | Pattern | Treatment | Notes | | --- | --- | --- | | VIVA FRESH, ETC, INTEREX | Default BLOCK | Personal provisioning | | RESTORANT, KAFENE, BAR | Default BLOCK | Entertainment blocked | ### 3.6 SaaS — non-resident (reverse charge) **SaaS — non-resident (reverse charge)** | Pattern | Box | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, ADOBE, META | 7/8/13 | Reverse charge at 18% | | SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI | 7/8/13 | Same | ### 3.7 Professional services **Professional services** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | NOTER, NOTAR | Domestic 18% | 10 | If business purpose | | KONTABILIST, AUDITOR | Domestic 18% | 10 | Deductible | | AVOKAT, LAWYER | Domestic 18% | 10 | If business matter | ### 3.8 Payroll and exclusions **Payroll and exclusions** | Pattern | Treatment | Notes | | --- | --- | --- | | PAGA, SALARY | EXCLUDE | Wages | | DIVIDEND | EXCLUDE | Out of scope | | TRANSFERE, INTERNAL | EXCLUDE | Internal | | ATM, TERHEQJE | TIER 2 — ask | Default exclude | ## Section 4 — Worked examples ### Example 1 — Non-resident SaaS reverse charge **Input line:** `03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; EUR 16.00` **Reasoning:** US entity. Reverse charge at 18%. Box 7 (base), Box 8 (output), Box 13 (input credit). Net zero. **Example 1 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box (in) | Box (out) | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 03.04.2026 | NOTION LABS INC | -16.00 | -16.00 | 2.88 | 18% | 13 | 7/8 | N | ### Example 2 — Reduced rate utility (electricity at 8%) **Input line:** `10.04.2026 ; KESCO ; DEBIT ; Electricity April ; -85.00 ; EUR` **Example 2 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | | 10.04.2026 | KESCO | -85.00 | -78.70 | -6.30 | 8% | 11 | N | ### Example 3 — Entertainment blocked **Input line:** `15.04.2026 ; RESTORANT LIBURNIA ; DEBIT ; Dinner ; -120.00 ; EUR` **Example 3 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 15.04.2026 | RESTORANT LIBURNIA | -120.00 | -120.00 | 0 | — | — | Y | "Entertainment: blocked" | ### Example 4 — Export (zero-rated) **Input line:** `22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +3,500.00 ; EUR` **Example 4 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 22.04.2026 | TECHCORP GMBH | +3,500 | +3,500 | 0 | 0% | 5 | Y | "Verify export docs" | ### Example 5 — Motor vehicle blocked **Input line:** `28.04.2026 ; AUTO PRISHTINA ; DEBIT ; Car lease ; -350.00 ; EUR` **Example 5 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 28.04.2026 | AUTO PRISHTINA | -350.00 | -350.00 | 0 | — | — | Y | "Vehicle: blocked" | ### Example 6 — Import of goods **Input line:** `25.04.2026 ; DOGANA KOSOVES ; DEBIT ; Import TVSH ; -1,800 ; EUR` **Example 6 table** | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | | --- | --- | --- | --- | --- | --- | --- | --- | | 25.04.2026 | DOGANA KOSOVES | -1,800 | -1,525 | -275 | 18% | 12 | N | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 18% - **Standard rate 18%** — Default rate. Sales to Box 1/2. Purchases to Box 10. ### 5.2 Reduced rate 8% - **Reduced rate 8%** — Electricity, water, waste, heating, food staples, pharmaceutical, medical equipment, IT equipment, agricultural inputs, books. Sales to Box 3/4. Purchases to Box 11. ### 5.3 Zero rate - **Zero rate** — Exports, international transport, diplomatic. Box 5. ### 5.4 Exempt - **Exempt** — Financial, insurance, medical services, educational, residential rental, postal. ### 5.5 Reverse charge — non-resident services - **Reverse charge — non-resident services** — Self-assess at 18%. Box 7/8 (output), Box 13 (input). Net zero. ### 5.6 Import TVSH - **Import TVSH** — At customs. 18% (or 8% if applicable). Box 12. ### 5.7 Blocked input TVSH - **Blocked input TVSH** — Passenger vehicles, entertainment, personal consumption, no valid invoice. ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Fuel/vehicles — *Default:* 0%. - **Fuel/vehicles** — Default: 0%. ### 6.2 Entertainment — *Default:* block. - **Entertainment** — Default: block. ### 6.3 SaaS entities — *Default:* reverse charge at 18%. - **SaaS entities** — Default: reverse charge at 18%. ### 6.4 8% vs 18% — *Default:* 18%. *Question:* "Confirm if reduced rate applies." - **8% vs 18%** — Default: 18%. Question: "Confirm if reduced rate applies." ### 6.5 Owner transfers — *Default:* exclude. - **Owner transfers** — Default: exclude. ### 6.6 Foreign incoming — *Default:* zero-rated. *Question:* "Export docs?" - **Foreign incoming** — Default: zero-rated. Question: "Export docs?" ### 6.7 Large purchases — *Question:* "Fixed asset?" - **Large purchases** — Question: "Fixed asset?" ### 6.8 Cash withdrawals — *Default:* exclude. - **Cash withdrawals** — Default: exclude. ## Section 7 — Excel working paper template Per `vat-workflow-base` Section 3 with Kosovo-specific box codes. Note Kosovo uses EUR. ## Section 8 — Kosovo bank statement reading guide **CSV conventions.** ProCredit Kosovo and Raiffeisen Kosovo use comma or semicolon delimiters, DD.MM.YYYY. **Albanian terms.** Paga (salary), interes (interest), kredi (loan), terheqje (withdrawal), transfere (transfer). Same as Albania. **Currency.** Kosovo uses EUR. No currency conversion needed for EUR transactions. **Internal transfers.** Between client's accounts. Exclude. ## Section 9 — Onboarding fallback ### 9.1 Entity type — *Fallback:* "Sole trader or company (SHPK)?" - **Entity type** — Fallback: "Sole trader or company (SHPK)?" ### 9.2 TVSH registration — *Fallback:* "TVSH registered?" - **TVSH registration** — Fallback: "TVSH registered?" ### 9.3 Fiscal number — *Fallback:* "What is your fiscal number?" - **Fiscal number** — Fallback: "What is your fiscal number?" ### 9.4 Period — *Inference:* statement dates. - **Period** — Inference: statement dates. ### 9.5 Industry — *Fallback:* "What does the business do?" - **Industry** — Fallback: "What does the business do?" ### 9.6 Credit B/F — *Always ask.* - **Credit B/F** — Always ask. ### 9.7 Cross-border — *Fallback:* "Customers outside Kosovo?" - **Cross-border** — Fallback: "Customers outside Kosovo?" ## Section 10 — Reference material ### Sources - **Source list** — 1. Law No. 05/L-037 on Value Added Tax (Kosovo) 2. TAK — https://etax.atk-ks.org 3. Central Bank of Kosovo — https://bqk-kos.org (no FX needed — EUR) _(Law No. 05/L-037 on Value Added Tax (Kosovo))_ ### Change log - **v2.0 (April 2026):** Full rewrite to Malta v2.0 10-section structure. ## End of Kosovo VAT (TVSH) Skill v2.0 ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.