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

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