Measures taken – COVID 19

2021-04-10 - 01:00

1) Postponement of the deadline for submission of annual financial statements of enterprises

On 18.03.2020, the Ministry of Finance and Transfers has published the Decision to postpone the deadline for the submission of statements and annual financial statements for all enterprises in Kosovo to the Kosovo Financial Reporting Council (KCFR) until 30 June, 2020.

To access the Decision, click Here

2) Postponement of the deadline for filing tax declarations and paying taxes

On 20.03.2020, the Ministry of Finance has published the Decision to postpone the deadline until 30.04.2020 for filing tax returns, reports, and payments as well as for the review and decision on claims related to Reimbursements.

The deadline for submitting tax and contributions declarations, reports and payments is extended to 30.04.2020, for the following types of taxes/contributions and tax periods:

Tax/Contribution Type Form Abbervation Period
Declaration and payment of withholding tax WM 03/2020
Statement of pension contribution and payment form CM 03/2020
Statement of withholding and payment of interest, property right, rent, lottery winnings  and non-resident person WR 03/2020
VAT declaration and payment form TV 02/2020, 03/2020
Annual Declaration of Personal Income Tax PD 2019
Annual Declaration of Corparate Income  Tax CD 2019
Annual Declaration of Partnership DO 2019
Request for Reimbursement/Refund TV 02/2020, 03/2020
Quarterly statement of tax and contribution for individual large businesses IL TM1/2020
Quarterly statement of advance payments for large corporations QL TM1/2020
Quarterly statement of tax and contribution for individual small businesses IS TM1/2020
Quarterly statement of advace payments for small corporations QS 2019
Reporting of purchase and sales books    
Reporting of transactions over 500EUR    

To access the Decision, click Here

3) Postponement of the submission of annual financial statements for NGOs'

On 19.03.2019, the Ministry of Internal Affairs and Public Administration (MPBAP) has published the Decision to postpone the deadline for submission of reports on financial reporting and activity for NGOs with public benefit status until 30 June 2020.

To access the Decision, click Here

4) Temporary exemption from the VAT payment on Imports of wheat and flour

On 23.03.2020, the Ministry of Finance and Transfers has published the Decision on temporary exemption from VAT payment for imports of wheat and flour, for the production of bread and bread products.

To access the Decision, click Here

5) Postponement of deadline for payment of property tax

On 23.03.2020, the Ministry of Finance and Transfers has published the Decision to postpone the deadline until 30.06.2020 for payment of the first term of property tax.

To access the Decision, click Here

6)  Other general measures

On 13.03.2020, the Government of the Republic of Kosovo has published the Decisions regarding:

  • Prohibition of transport within Kosovo as well as organized international transport;
  • Closure of land borders for travelers entering Kosovo, except for traveler resident of Kosovo;
  • Prohibition of transport within Kosovo as well as organized international transport;
  • Banning all air travel lines at Pristina Airport, except military or emergency flights;
  • Prohibition of operation of cafes, bars, restaurants, pubs, shopping centers, with excluding pharmacies and food markets;
  • Prohibition of all sports, cultural and similar activities;
  • Prohibition of animal and vehicle markets;
  • Private companies are ordered to carry out their activities from home (remote work).

7) The Emergency Fiscal Package of the Government of the Republic of Kosovo

On 27.03.2020, the Ministry of Finance and Transfers has published the Emergency Fiscal Package of the Government of the Republic of Kosovo. Please find the composition of this package below:

1. Primary focus of government measures goes to beneficiaries of social schemes, who have a hard time securing survival and are mainly involved in the group of society facing extreme poverty. During March, around 98,100 citizens of the country included in this scheme have received additional monthly assistance, totaling 2.55 million euros. The same will be done in the next two months, raising the value of the intervention to 7.6 million euros.

2. A large number of pension scheme beneficiaries receive less than 100 euros on a monthly basis. For all these beneficiaries, the Government of the Republic of Kosovo, in the next 3 months, will allocate an additional 30 euros on a monthly basis. This group mainly includes beneficiaries of the basic pension scheme, disability pensions and family pension beneficiaries (all of these categories benefit from this decision, unless they are simultaneously part of more than one pension scheme from which they receive regular income). Temporarily included in the schemes and beneficiaries will also be all those who have been unable to renew their claims in the first two months of 2020. This means a total of an additional 13 million euros.

3. A number of domestic companies have experienced a decline in operating income over the past two weeks, and this trend is expected to continue in April. As a result, employers are expected to have difficulty covering a range of costs. Some of the expected and significant expenses in the company’s statement of financial position comprise the settlement of tax liabilities and liabilities to the banking system. By the decisions of the Government and Central Bank, these expenditures have been deferred for a specified period of time. However, wages and rent costs are still a burden when economic operators operate on facilities they do not own. The Government of Kosovo through the emergency package will support the business community mostly on these two components. For those companies that have seen their operations decline as a result of Government measures or have been forced to keep their staff at home, the Government has decided to assist through these three interventions:

a) Covering wage costs at a minimum wage of 170 euros for the next 2 months up to a maximum of 41 million euros;
b) Subsidizing the rent up to a maximum of 50% for small and medium-sized enterprises for the next two months for a total of 12 million euros;
c) For affected workers who benefit from point "a", the government also commits to cover pension contributions for the next two months, amounting to 8 million euros.

4. Companies that have experienced a temporary decline in regular income as a result of restrictions on freedom of movement, suspension of certain public sector services or irresponsible declarations by government officials (mainly, but not limited to, publicly-owned enterprises that provide municipal services or privately owned enterprises but which provide basic services), may require temporary liquidity from the government to the extent necessary to maintain the regular operation of the business, the amount of which they are obliged to repay to the state after stabilization of operations, but no later than the end of December 2020. To this extent, the government allocates 20 million euros, and the allocated funds carry zero annual interest. 

5. In facing the pandemic, a great organizational burden has also fallen on the local government. To a large extent, municipalities have accommodated the need for additional and emergency interventions, through internal budget adjustments and reduction of funds dedicated to capital expenditures. In case of further extension of restrictions on freedom of movement and eventual extension of restrictions, municipalities will need additional financial support. In this context, the Government will provide additional funding to the most affected municipalities in the amount of 10 million euros. 

6. Each of us has tried to respect the government's decisions to help minimize the impact of COVID-19. However, without a doubt, at the forefront of our efforts are the medical and police staff and firefighters. Each of us highly appreciates their unparalleled commitment, and the Government of the Republic of Kosovo will award an additional remuneration of 300 euros for each of the following two months for these categories of public servants. 15 million euros will be allocated for this purpose.

7. Despite the fact that government measures to maintain physical distance have aimed at preventing the spread of infection, it has been the employees of food markets, bakers and pharmacies who have worked regularly providing households with food and health needs. For all these employees, the Government of the Republic of Kosovo will allocate an additional payment of 100 euros for the following two months. 3 million euros will be allocated for this measure.

8. The Government of Kosovo, in the second phase of economic intervention, will use fiscal incentives which will favor those companies that have retained their workforce in this crisis period, that start the manufacturing of new products or increase exports. In this situation, however, there may be enterprises that cannot avoid the dismissal of some employees. For those employees who lose their jobs during this period, the Government of Kosovo undertakes to pay a monthly assistance of 130 euros for the next 3 months. The maximum amount allocated to this measure will be 4 million euros.

9. There is evidence that measures to prevent COVID-19 out of proportion have hit parts of minority communities. The Government of the Republic of Kosovo allocates 2 million euros for initiatives and projects aimed at improving the conditions of minorities most affected by the pandemic.

10. A large part of the country's enterprises are made up of micro-companies and self-employed people. In order to overcome the narrow financial throat, the government will develop a package through which these companies can provide financial liquidity (for a maximum period of 24 months, and a maximum of 10,000 euros), whereby the Government will cover the cost of the loan. 15 million euros will be allocated for this measure.

11. The COVID-19 pandemic has also highlighted the necessity of increasing domestic agricultural production. To encourage increased capacity utilization within the country, the Government of the Republic of Kosovo will increase the budget for grants and subsidies to the Ministry of Agriculture by 5 million euros.

12. The measures of the Government of the Republic of Kosovo have also severely affected sports, cultural and artistic activities. To help these categories, the budget of the Ministry of Culture, Youth and Sports will be increased by 5 million euros, much of which will be used to subsidize the country's sports and cultural associations.

13. Immediately after the end of the pandemic, the country will be in a need of increasing exports. In this regard, the Government of the Republic of Kosovo will provide 10 million euros in support of exporters, who will benefit by increasing their export volume.

To access the Decision, click Here

8) Temporary suspension of certain tariff measures on flour imports.

On 23.03.2020, the Ministry of Economy, Employment, Trade, Industry, Entrepreneurship and Strategic Investments of the Republic of Kosovo has published the Decision on the temporary suspension of some tariff measures against the import of flour. The suspension is valid until April 30, 2020, and aims to ensure regular supply of flour during public health emergencies related to coronavirus disease (COVID-19).

To access the Decision, click Here

9) Approval of Fiscal Emergency Package

On 30.03.2020, the acting Government of the Republic of Kosovo published the Decision on the approval of the Fiscal Emergency Package.

To access the Decision, click Here

10) The approval of Operational Plan for Fiscal Emergency Package

On 03.04.2020, the Ministry of Finance and Transfers has published the Decision on the approval of the Operational Plan for the Fiscal Emergency Package, where according to this decision all relevant institutions and units are obliged to propose additional decisions and take all necessary measures for the implementation of Operational Plan of the Fiscal Emergency Package.

To access the Decision, click Here

11) Measures taken by the Central Bank of Kosova

On April 3, 2020, the Governor of the Central Bank of the Republic of Kosovo, Fehmi Mehmeti, presented CBK measures to minimize as much as possible the damage caused to economy as a result of COVID-09 pandemic

Measures taken by the Central Bank of Kosovo include:

  • Ensuring the proper functioning of the payment system throughout Kosovo;
  • Regular disinfection of all cash with which the CBK supplies the market, as a protective measure for users of cash;
  • Loan borrowers who are facing difficulties in generating income as a result of the pandemic crisis, have the right to apply to their banks to postpone the payment of loan instalment starting from 16 March 2020 until 30 April 2020, and depending on the developments of the situation this period may be extended. In case of approval of such a request by the bank, the penalty interest related to the loans shall not apply during this period.
  • CBK has undertaken all appropriate legal measures to prevent credit ratings, to not require additional provisions and to not classify borrowers who apply for postponement of loan payment as non-performing loans in the Credit Registry.

To access the measures taken by the CBK, click Here

12) Notice from the Tax Administration of Kosovo for the benefit from the Emergency Fiscal Package

On 11.04.2020 - based on the decision of the Minister of Finance and Transfers, dated 03.04.2020, regarding the approval of the Operational Plan for the Emergency Fiscal Package and the obligation of the institutions for the implementation of this Plan, the Tax Administration of Kosovo notifies you that make preparations and already employers and tenants can submit their claims to take advantage of this package.

According to the Operational Plan for the Emergency Fiscal Package, persons who will benefit according to the Measures, such as: 3a; 3b; 8 and 14, their requests will be sent through the EDI Electronic System, no later than May 15, 2020.

To access the Notice, click Here

13) Notice - how to use on-line form for free movement (certification in TAK) - updated on: 15/04/2020

On 15.04.2020 - Referring to the decisions of the Ministry of Health, for the prevention, fight and elimination of infectious diseases in the municipalities of Kosovo, on April 14, 2020, MEETIESI informs you about the measures for the performance of economic operators.

To access the Notice, click Here

14) Notice from the Tax Administration of Kosovo - Compensation is also provided for the Self-Employed, Salaries and Rents Paid

On 18.04.2020 - The Tax Administration of Kosovo announces that it has developed the EDI Electronic System to enable the submission of applications to benefit from the Emergency Fiscal Package for the following categories:

  • The self-employed,
  • Employers who have paid the salaries of employees for the period March 2020, and
  • Lessees who have paid their rents.

To access the Notice, click Here

15) Notice from the Tax Administration of Kosovo on Additional payment for employees of grocery stores, bakeries and pharmacies

On 19.04.2020 - The Tax Administration of Kosovo notifies you that it has developed the EDI Electronic System to enable the submission of applications to take benefit from the Emergency Fiscal Package for employees of grocery stores, bakeries and pharmacies, who were in direct contact with consumer while performing duties at work.

To access the Notice, click Here

16) The deadline for payment of tax liabilities for these types of taxes/contributions is extended

On 29.04.2020 - In order to implement the Decisions No. 01/07 and No. 01/09 of the Government of the Republic of Kosovo, as well as the decision of the Minister of Finance and Transfers dated 24.04.2020 on taking additional measures after confirming the cases positive with Coronavirus – COVID-19, Tax Administration of Kosovo wants to inform you that the deadline for payment of tax liabilities and pension contributions by the following types is extended until 30 June 2020.

The deadline for payment of tax liabilities is extended until 30.06.2020 for the following types of taxes/contributions and the following tax periods:

Type of Tax / Contribution -  Form  Abbreviation  Period
Quarterly tax and contribution statement for individual large businesses  IL Q1 / 2020
Quarterly statement of advance payment for large corporations QL  QL Q1 / 2020
Quarterly tax and contribution statement for individual small businesses  IS  Q1 / 2020
Quarterly statement of advance payment for small corporations  QS Q1 / 2020

For all other types of taxes, the deadline for declaration, reporting and payment is 30 April 2020 according to the preliminary Decision No. 26/2020 dated 19.03.2020, issued by the Minister of Finance and Transfers.

To access the Decision, click Here

17) Notice - how to use on-line form for free movement (certification in TAK) - updated on: 02/05/2020

On 02.05.2020 - Referring to the decisions of the Ministry of Health, for the prevention, fight and elimination of infectious diseases in the municipalities of Kosovo. MEETIESI informs you about the measures for the performance of economic operators.

To access the Notice, click Here

19) The Government approves the Plan for the implementation of the economic recovery

On 14.08.2020 -The Government of Kosovo has announced that the Economic Recovery Implementation Plan has been approved.

The approved Plan for the Implementation of the Economic Recovery Program amounts to three hundred and sixty five million Euros (€365,000,000.00).

To access the Notice, click Here
 

20) The Government of Kosovo approves the decision on special measures for protection from COVID-19

On 01.11.2020 - The Government of Republic of Kosovo has approved the decision on special measures for protection against the COVID-19 pandemic, as follows:

 All foreign citizens entering the Republic of Kosovo (RKS), coming from high risk countries, according to the official ECDC list, must prove, through the RT-PCR test in Sars COV-2, that they are not infected with COVID-19, based on the principle of reciprocity, with the following exceptions:

1.1 Upon entry through “Adem Jashari” International Airport they do not need to have a negative certificate of the RT-PCR test, given that foreign nationals will only pass through the territory of RKS, and provided that at the entrance they will sign a statement that within 3 hours they will leave the territory of RKS;

1.2 Upon entry at the land border crossing points, in order to exit through the air points, from the “Adem Jashari” International Airport and the land points, they do not need to have a negative certificate of the RT-PCR test, but foreign citizens are obliged to present the plane ticket and sign a statement that within 3 hours they will leave the territory of RKS;

1.3 Professional transporters (drivers) do not need to have a negative PCR test, provided that the protocol for international transport is followed;

1.4 For organized transport by bus or regular international transit line, no negative RT-PCR test is required, provided that a statement is signed that they will leave the territory of RKS within 5 hours;

1.5 Foreign nationals who have a temporary or permanent residence permit in the RKS, upon entering the RKS must submit a certificate for negative RT-PCR test, made no later than 72 hours before entering RKS;

1.5.1 In case of failure to submit the proof for negative test, foreign nationals are obliged to self-isolate for 7 days;

1.6 Foreign diplomats who are accredited in RKS as well as their families, are not required to have a certificate for negative RT-PCR test;

1.7 Foreign nationals who have set appointments for treatment in health institutions in the RKS, can enter if they submit a certificate for a negative TR-PCR test, made no later than 72 hours before entering the RKS and the certificate for the appointment set issued by the hospital;

1.8 Holders of personal documents issued by RKS but with residence addresses in another state, upon entry into RKS, must submit a certificate for negative RT-PCR test, made no later than 72 hours before entering RKS.

2. All public and private institutions are obliged to manage the presence of staff at work in accordance with the Manual for protection against the spread of COVID -19, and for this purpose, all institutions will be inspected by the competent authorities.

3. All entities that provide gastronomy services such as restaurants, coffee shops, bars and the like in the Republic of Kosovo are prohibited from operating from 21:00 to 05:00, except for take away services.

3.1 Within the allowed hours they can work respecting the distance of 2 meters space between the tables as well as keep the hand sanitizers on each table which can be used by the clients. Temperature measurement is mandatory for everyone when entering public and private facilities.

4. Gathering of citizens in a number of more than 5 people in public squares, parks and other public places is prohibited, except for the cases allowed by this decision;

5. All public gatherings are prohibited, including: seminars, workshops, weddings and family parties, as well as any other form of organization where there is a gathering of people except for the cases allowed by this decision;

6. The activity of public markets of vehicles and animals is prohibited in the entire territory of the Republic of Kosovo.

7. Slaughter of animals is allowed in the premises authorized for the slaughter of animals.

8. Citizens of the Republic of Kosovo are allowed to participate in religious ceremonies and activities, in religious facilities and outside them in accordance with the Manual for protection against the spread of COVID-19. Temperature measurement is mandatory for everyone when entering buildings.

9. All public and private institutions are obliged to keep disinfectants for hands and face masks in accessible places at the entrance of the facility, which can be used by employees of institutions and visitors.

10. All public and private institutions are obliged to establish rules with visible signs at each entrance of the facility (including the prohibition of entry without masks, the obligation to respect the distance, etc.) in accordance with the Manual for protection against the spread of COVID-19.

11. Cultural activities of subordinate institutions of MCYS and municipalities; Theatres, Libraries, Philharmonic, Galleries, Ensembles, Ballet, Cinemas, Youth Centres, Museums, Cultural Centres, are partially allowed, in groups, using only 30% of the space/areas of the respective facilities. Percentage of the use of space will be valid for all activities, both in performances and in exercises, always based on the Manual for protection against the spread of COVID-19. Temperature measurement is mandatory for everyone when entering buildings.

12. Indoor and outdoor sports activities are allowed; trainings and competitions can be organized in individual sports; indoors, up to 20 people can participate in the trainings, while up to 50 people can participate in the organization of competitions, always based on local and international sports protocols and guidelines which are based on the Manual for protection against the spread of COVID-19. Temperature measurement is mandatory during entrances to indoor sports facilities as well as outdoor sports facilities.

13. Gyms and indoor swimming pools are allowed for individual recreational activities using only 40% of the space, in accordance with the Manual for protection against the spread of COVID-19. Temperature measurement is mandatory for everyone when entering facilities.

14. All entities that provide public transport (buses, vans, taxis), shall work with halving their capacity in terms of the number of passengers they carry, to allow the space needed for each passenger.

15. All municipalities are required to fully reactivate their local headquarters.

16. In order to exercise the activity of public and private kindergartens in the entire territory of the Republic of Kosovo, the assessment and supervision by the municipal authorities is required, in accordance with the Manual for protection from the spread of COVID-19. Temperature measurement is mandatory for everyone when entering buildings.

17. People with chronic illnesses and pregnant women are exempted from appearing at work and employers are instructed to create the conditions for their online engagement from home.

18. Persons over the age of 65 are allowed to leave the house during the following hours: 6:00-10:00 and 16:00-19:00. They have the right to go outside out of this schedule only for health needs.

19. Teaching/learning in all institutions of higher education, public and private, is organized online. Meanwhile, exams, practical and laboratory work are organized normally, but respecting all the recommendations of NIPHK and MoH.

20. The activity of all shopping malls throughout the territory of the Republic of Kosovo is prohibited from 21:00 to 05:00.

21. All officials of public institutions, private enterprises and any other entity are obliged to undertake strict measures to prevent the spread of infection within their institutions, by carrying out continuous disinfection and taking all necessary measures.

22. The technical medical teams of MFMCs (Main Family Medicine Centres) with the support of the Kosovo Police are obliged to control the passengers entering the border points: Merdare, Vermica, Kulla, Hani i Elezit, Jarinje, Dheu i Bardhë and “Adem Jashari” International Airport.

23. Municipal headquarters for epidemic prevention, health directorates and MFMCs, will monitor the progress of the health of infected persons for up to two weeks and will report on a daily basis to RCPH-NIPHK on activities undertaken and the situation in the field.

24. Municipalities are instructed to increase efforts to provide home health services for the chronically ill persons.

25. The Ministry of Labour and Social Welfare, in accordance with the situation created and according to the recommendations of NIPHK and MoH, is instructed to release the beneficiaries of schemes and benefits managed by MLSW from regular submission for evidence purposes.

26. Dormitories and student’s cafeteria will work respecting the recommendations of NIPHK.

27. For all violators of these measures, including the management of public and private institutions that have the duty to implement measures for protection from COVID-19, the competent bodies are obliged to impose punitive measures against them in accordance with Law no. 07/L-006 on Preventing and Combating Covid-19 Pandemic in the territory of the Republic of Kosovo.

28. This decision will be evaluated within two weeks, depending on the epidemiological situation, and is valid until another decision.

29. Decision No. 01/32 of the Government, dated 25.09.2020, shall be abrogated.

To access the Decision, click Here