Welcome to our online service for reporting purchases over 500€!

Kosovo law requires certain taxpayers to record and file an annual report of all purchases of goods and services that exceed 500€. Use this online service to upload your report.

About the annual report

· Certain taxpayers must report purchases of goods or services over 500€ from suppliers who are registered for VAT, even if the goods and services are exempt from VAT. (This applies to the total amount of purchases between a buyer and supplier in a given tax year; for example, three purchases of 200€ from the same supplier, totaling 600€, must be reported.)

· Reports must cover the tax year (1 January to 31 December) and be submitted no later than 31 March of the following year.

· For more information, read Law No. 3/L-222 on Tax Administration and Procedures (Articles 13 and 47) and the related Administrative Instruction, No.15/2010, available on TAK’s website.

Who must file?

As of tax year 2010, the following taxpayers must file this annual report:

  • Any business or corporation that accounts on a real-profit basis
  • Kosovo government agencies, including municipalities
  • NGOs, universities, hospitals and similar institutions

Failure to file may result in a penalty.

What next?

· If you are a first-time user or you need information on how to use this service, click Instruction.

· To get a template of the annual report, along with detailed guidance on how to fill it out, click Download Template.

· To upload your report, you must first register. Click on Subscribe for the Service to register.

· Once you are registered, you can click Upload Report to submit.

· If you need to file a revised report, click Replace Report.