Short, accurate answers to the questions businesses in Kosovo ask us most often about accounting, tax and audit. Can't find yours? Ask us directly — we reply within 24 hours.
FAQ
Frequently asked questions on accounting, tax and audit
What businesses in Kosovo most often need to know — in one place, with verified answers.
Questions by law
VAT
20 questions answeredRates, deduction, refunds, invoicing, imports and the reverse charge.
See the questionsCorporate income tax
20 questions answeredThe 10% rate, small businesses, instalments, allowable expenses and losses.
See the questionsPersonal income tax (PIT)
20 questions answeredSalaries, rent, self-employment, contributions and the PD return.
See the questionsTAK procedures
20 questions answeredEDI, fiscal cash registers, fines, audits, appeals and instalment payments.
See the questionsGeneral questions
Does my business need a financial statement audit?
Under Law no. 06/L-032 on Accounting, Financial Reporting and Auditing, large and medium-sized companies are subject to a statutory audit, while others may be audited voluntarily — for example, when a bank or an investor requires it. Contact us and we will assess your case together, at no charge.
When do I have to register for VAT in Kosovo?
VAT registration becomes mandatory once annual turnover exceeds €30,000; below that threshold you may register voluntarily. The VAT rates are 18% standard and 8% reduced.
What are the tax filing deadlines in Kosovo?
VAT is filed and paid by the 20th of the following month; payroll tax (TAP) and pension contributions by the 15th; corporate income tax instalments on 15 April, 15 July, 15 October and 15 January; the annual tax return by 31 March.
How is a VAT return filed with TAK?
Returns are filed through EDI, the electronic system of TAK (the Kosovo tax authority), between the 1st and the 20th of the following month. We prepare and submit the returns for you — on time and without errors.
How is net salary calculated from gross salary in Kosovo?
A 5% pension contribution is deducted from the gross salary; progressive tax then applies to the remainder — 0% up to €250, 8% from €250 to €450 and 10% above €450. Try our salary calculator.
What is the minimum wage in Kosovo in 2026?
Under Government of Kosovo decision no. 10/273, the minimum wage is €500 gross per month — or €3 per hour — for regular full-time work as of 1 July 2026 (from 1 January to 30 June 2026 it was €425 gross). On a gross salary of €500, net pay comes to roughly €456.50.
How much do accounting services cost?
The fee depends on the volume of documents, the number of employees and your VAT status. After a first consultation, free of charge, we give you a clear monthly quote with no hidden costs.
What is the difference between an accountant and an auditor?
The accountant keeps the records and prepares the financial statements during the year; the independent auditor examines them and issues a professional opinion on whether they are accurate. Fryti Audit provides both, with a licensed team.
Do you work with businesses outside Pejë?
Yes — we serve businesses across Kosovo: Prishtinë, Gjakovë, Istog, Klinë, Deçan and beyond, with meetings at our office or online.
Your question deserves a professional answer.
The first consultation is free — by phone, email or WhatsApp.