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Kosovo Finalizing VAT Amendments to Comply with EU Law

28 August 2018

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Proposed Changes

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Kosovo

As part of its efforts to join the EU, the Kosovo government is reportedly finalizing draft legislation to amend several aspects of the country's VAT regime to align it with EU law. Changes include: The introduction of new payment procedures and the deferment of VAT on imports; The introduction of a flat-rate scheme for the agricultural sector; A reduction in the VAT rate for public transport and milling services to 8% (standard rate 18%); A change in the place of supply rules for public transport so that it is based on the proportion of mileage covered in the relevant jurisdictions...