Tax Alert: Foreign Electronic Services Providers are obliged to register for Value Added Tax at Kosovo’s Tax Authority
In light of the digital increase of supply of services, on February 14, 2022, Kosovo’s Tax Authority published an announcement which reminds that all foreign businesses that supply services electronically have an obligation to register for value-added tax (“VAT”) in Kosovo. Such registration may take place either by appointment of a fiscal representative in Kosovo […]
The Law on Electronic Identification and Trust Services in Electronic Transactions enters into force
On 23 December 2021, the Assembly of the Republic of Kosovo approved the Law No.08/L-022 on Electronic Identification and Trust Services in Electronic Transactions (“LEITSET”). This law regulates electronic identification, as usage of data to represent natural or legal persons, as well as usage of trust services in electronic transactions and documents. The law entered […]