Announcement - TAK with Public Ruling on Obligation to Pay VAT on the Supply of Construction Services – Applying the Reverse Charge

2019-12-20 - 04:04

The Tax Administration in Kosovo has issued the Public Ruling No. 03/2019 on Obligation to Pay VAT on the Supply of Construction Services – Applying the Reverse Charge. The purpose of this Public Ruling is to clarify the tax treatment for VAT aspects of the supply of services in the field of construction, through the Reverse Charge for VAT, domestically.


The reverse charge scheme holds that for the supply of services related to the field of construction, the VAT payment obligation is transferred to the taxable person registered for VAT in Kosovo, for which supplies were made (excluding the investor).


Please use the following link to access the Public Ruling: http://www.atk-ks.org/en/publications/shpjegime-publike-en/