Law on Value Added Tax

On September 4, 2019, the Academy of Justice within the CTP organized a training on “Law on Value Added Tax”.

The purpose of this training was to enhance the knowledge of judges on the application and enforcement of VAT in the Republic of Kosovo and in the region.

The first part of the training covered: VAT application in the Republic of Kosovo and in the region - VAT registration conditions and VAT rates. Whereas the second part of the training outlined the legal provisions contained in the Law on Value Added Tax explaining the criteria related to the VAT process cycle from Customs to final customer payment, and VAT practices in the regional countries. Also, different cases were handled by the case law and the practice of other countries with which the Republic of Kosovo has more export-imports explaining how VAT rights and obligations payable to Kosovo Customs and Customs are defined, including Tax Administration of Kosovo.

As concerning this matter, it was emphasized that in practice there are often problems in the issue of VAT application and in their assessment according to their value, including legal dilemmas. Special attention was paid to the continuous changes in the tax legislation related to value added tax in order to comply with the EU Directives, as in Basic Law 03 / L-222 on Tax Administration and Procedures and Law. 05 / L-037 on Value Added Tax.

Concerning the jurisdiction, it was emphasized that the Fiscal Division of the Department of Administrative Affairs of the Basic Court in Prishtina is responsible for adjudicating in the first instance any decision by the Appeals Department regarding taxes, customs duties and any other contribution made by legislation in force. The Fiscal Division's appellate jurisdiction covers taxes and duties such as: personal income tax; corporate income tax; VAT law; customs duties; excise duties; immovable property tax and any other taxes or contributions applied in Kosovo.

During the training were used the methods of partial theoretical explanation, based on case-law accompanied by exercises, interactive discussions, material provided by the trainers, case study analysis and breakdown of the applicable legal provisions governing this area.

Beneficiaries of this training were judges of the Department of Administrative Affairs of the Basic Court and Court of Appeal, as well as professional associates of the Department of Administrative Affairs - Fiscal Division and the Economic Department.