On 27 April 2020, the Ministry of Finance and Transfers of Kosovo approved the Decision No. 43/2020 addressing the extension of the deadline for payment of certain income taxes.
According to the Decision, the new deadline for payment of the following taxes and contributions will be 30 June 2020:
In a prior decision the declaration and payment of these taxes and contributions were due by 30 April 2020. Regardless of the new deadline for payment, the declaration of the above listed taxes and contributions will remain due by 30 April 2020.
Taxpayers experiencing financial difficulties due to the pandemic situation may request from the Kosovo Tax Administration to enter into an agreement for installment payments. Such category of taxpayers should provide evidence for their difficulties in meeting the payment of taxes and contributions deadline. On the other hand, upon return to normal, the Tax Administration reserves the right to investigate the individual situation of each applicant having applied to enter into an installment payment agreement.
The deadline of 30 April 2020 for payment of any taxes and/or contributions not stated above remains unchanged.
Entry into force
The Decision No. 43/2020 dated 27 April 2020 is published on the homepage of the Ministry of Finance and Transfers of Kosovo and has entered into force in the same date of approval.
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