Based on Decision No. 15/2021, dated 29 March 2021, of the Minister of Finance, Labor and Transfers, the Tax Administration of Kosovo notifies taxpayers that the deadline for the declaration and payment of taxes and submission of financial statements required by the tax legislation and the Law on Accounting, Financial Reporting and Audit has been extended.
The deadline for the submission of statements and reports and the payment of tax obligations is extended according to the table below for the following types of tax and payment periods
Type of tax / form |
Abbreviation |
Period | Declaration deadline | Payment deadline |
Annual declaration for Personal Income Tax | PIT | 2020 | 30 April 2021 | 30 April 2021 |
Annual declaration for Corporate Income Tax | CIT | 2020 | 30 April 2021 | 30 April 2021 |
Annual declaration for partnerships | DP | 2020 | 30 April 2021 | |
Declaration of financial statements through EDI Electronic System | FS |
2020 | 30 April 2021 |
Declarations and payments made by the extended deadline according to the table in this notice shall not be subject to the penalties set out in the applicable tax legislation.
For all other types of taxes and contributions, the declaration and payment deadlines remain as defined under the applicable tax legislation.
The Tax Administration encourages all taxpayers who do not have financial difficulties to continue fulfilling their tax obligations within the regular deadline.