Guides you through the end-to-end Kosovo TVSH (Tatimi mbi Vleren e Shtuar) monthly filing cycle — from registration eligibility and bank-statement triage through box-by-box completion of the TAK monthly TVSH declaration on the etax.atk-ks.org portal, covering standard 18%, reduced 8%, zero-rated exports, import TVSH, and non-resident reverse charge.
Confirm the client is registered for TVSH with TAK and that a monthly return is actually due. Kosovo's mandatory registration threshold is EUR 30,000 of taxable turnover in any 12-month period; businesses below this may register voluntarily. Verify the client's TAK fiscal number and their registration certificate (Certifikata e Regjistrimit për TVSH) before proceeding.
Gather all documents needed to populate the monthly TVSH declaration. At minimum this is the bank statement for the month from a Kosovo bank (ProCredit, Raiffeisen, NLB, TEB, Banka Ekonomike, or BKT Kosovo) in CSV or PDF. Ideally the client also provides the sales invoice register, purchase invoice register, customs import declarations (Dogana), and any prior TVSH declaration for opening-credit verification.
Work through every bank statement line and classify it for TVSH purposes using Kosovo-specific patterns. Credits are potential taxable supplies; debits are potential deductible input TVSH. Exclude wages (paga), pension contributions, loan repayments (kredi), interest (interes), internal transfers (transfere), ATM withdrawals (terheqje), and payments to TAK/Dogana. Flag entertainment (restorant, kafene) and passenger-vehicle costs as blocked input TVSH. Identify non-resident SaaS charges for reverse-charge treatment.
Aggregate the classified transactions into the TAK monthly TVSH declaration boxes. Populate output TVSH boxes (sales at 18% → Boxes 1/2; sales at 8% → Boxes 3/4; exports zero-rated → Box 5; non-resident services output → Boxes 7/8) and input TVSH boxes (domestic purchases 18% → Box 10; domestic 8% → Box 11; import TVSH via Dogana → Box 12; reverse-charge input credit → Box 13). Calculate the net payable or refund position.
Submit the completed monthly TVSH declaration through the TAK e-portal (etax.atk-ks.org) by the last day of the month following the reporting month. If TVSH is payable, arrange payment via bank transfer to the TAK account before the same deadline to avoid interest and penalties. Retain the filed declaration and TAK confirmation receipt for at least 6 years.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Kosovo accountant for review.