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Kosovo Reminds Of VAT Inventory Requirement

by Lorys Charalambous, Tax-News.com, Cyprus

05 January 2017

Kosovo's tax agency has reminded taxpayers of the requirement to register goods in stocks at the end of the calendar year. Such documentation must be ready by January 10, 2017, at the latest.

Under law no. 03/L-222, each taxpayer, regardless of annual turnover, must carry an inventory of goods in stock at the end of the calendar year and this must be made available upon request.

The inventory should include the value and selling price of the goods held in stock and the quantity and specifications of the goods.

TAGS: compliance | VAT rates | VAT tax authority guidance | tax | value added tax (VAT) | law | tax authority | VAT compliance matters | Kosovo

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