Detaje të shërbimit

What Does This Service Include?

Taxes and VAT require accurate documents, due diligence and careful handling of transactions. This service includes preparation of filings in ATK, control of invoices, books of purchase and sale, filing in EDI, handling of import/export, tax advice and avoidance of errors that may create unnecessary liabilities.

Pikat kryesore

ATK Filings
VAT and tax books
Pre-Deadline Review
Import / Export
Tax Advisory

Qasja për këtë shërbim:Access is pre-due control: invoices, books, bank, cash recordss and supporting documents are verified before filing.

How Do We Handle It in Practice?

01We collect invoices, books, bank, cash and supporting documents.

02We check dates, fiscal numbers, VAT and transaction handling.

03We prepare filings and clarify the tax liability or credit.

04We save the documents and notify the client about the deadline and payment.

Taxes and VAT

Tax filings and VAT with control before the deadline

Tax filings should not be processed only on the day of the deadline. Every invoice, payment, import, export, purchase book, sales book and supporting document should be checked before filing, so that the business avoids errors, inconsistencies and unnecessary liabilities.

ATK Filings

Why Is It Needed?

Tax filings are a periodic obligation of business and must be submitted accurately and on time to avoid delays, penalties, inconsistencies and problems in the tax situation.

Which Businesses Need It?

Individual businesses
LLC
Deklarues të VAT
Businesses with employees
Import/export businesses
Commercial, service, manufacturing or construction businesses

When Is It Needed?

Every month, when there are monthly obligations.
According to the tax periods defined by ATK.
Before the payment deadline.
When there are transactions that need to be reported.

How Is It Done?

The documents of the period are collected.
Sales and purchase invoices are checked.
Bank payments and cash recordss are reconciled.
Tax books are checked.
The corresponding filing is prepared and submitted through EDI.
The client is notified of the obligation or credit.

FAQ

Is a filing required even when there is no activity?
It depends on the tax status and obligations of the business. In many cases, a filing is required even when there is no circulation, according to the tax type and status in ATK.

Monthly VAT

Why Is It Needed?

VAT must be handled correctly because it directly affects the monthly obligation or credit of the business. Errors registered for VAT can create debts, incorrect refunds or incorrect handling of invoices.

Which Businesses Need It?

VAT registered businesses
Businesses that have crossed the threshold or registered voluntarily
Import business
Export business
Businesses with exempt or exempt sales
Businesses with international transactions

When Is It Needed?

Çdo muaj për deklaruesit e VAT.
Before the filing deadline.
When there is import, export, credit or refund.
When there are invoices with special treatment.

How Is It Done?

Sales with VAT are checked.
Purchases with VAT are checked.
Verifikohet VAT e zbritshme.
Freed sales, exports and special transactions are controlled.
The filing is reconciled with the tax books.
Deklarohet përmes EDI.

FAQ

Are the VAT books declared every month?
Yes, for VAT filers, Purchase Book and Sales Book are declared monthly through EDI as per ATK notifications.

Burime

ATK - Books of Purchase and Sale Ligji Nr. 05/L-037 për VAT Udhëzimi Administrativ MF Nr. 03/2015

Purchase and Sales Books

Why Is It Needed?

The books of purchase and sale are the basis of VAT filing and reflection of invoices. They help control transactions, VAT, suppliers, customers and period documents.

Which Businesses Need It?

Deklarues të VAT
Multi-invoice businesses
Import/export businesses
Businesses that require accurate VAT control
Businesses that want clear monthly reporting

When Is It Needed?

Çdo muaj për deklaruesit e VAT.
Before VAT filing.
Before document review.
When requested by ATK or for internal analysis.

How Is It Done?

Sales invoices are recorded.
Purchase invoices are recorded.
Place the relevant columns according to the tax treatment.
Deductible and payable VAT is checked.
Balance the books with the filing and declare through EDI.

FAQ

Is the VAT filing without books enough?
Not for VAT filers. The books are part of the control and reporting of VAT data.

Burime

ATK - Books of Purchase and Sale

EDI - deklarimi elektronik

Why Is It Needed?

EDI is ATK's electronic tax filing system. Tax filings and related books are submitted through him.

Which Businesses Need It?

Businesses with tax returns
Deklarues të VAT
Salary business
Book buying and selling businesses
Taxpayers with other obligations according to status

When Is It Needed?

For tax returns.
Për VAT.
For wages.
For books of purchase and sale.
For other tax obligations according to business status.

How Is It Done?

Kontrollohet periudha.
Documents are prepared.
The relevant forms are opened in EDI.
Vendosen të dhënat.
The filing is submitted electronically.
The obligation or confirmation is generated.

FAQ

Can it be declared without EDI?
The main tax filings are made through the electronic system EDI according to the procedures of ATK.

Burime

EDI - Electronic Declaration

Pre-Deadline Review

Why Is It Needed?

Pre-due checking reduces errors, omissions and incorrect filings. It helps that the business does not wait until the last day to realize the obligation.

Which Businesses Need It?

Multi-invoice businesses
Businesses with VAT
Import/export businesses
Businesses with bank payments and cash recordss
Businesses that want more regular reporting

When Is It Needed?

Gjatë muajit.
Before submitting the books.
Before VAT filing.
Before paying taxes.

How Is It Done?

Check if all invoices have been sent.
Receipts are reconciled with the bank and cash records.
Undocumented payments are identified.
Kontrollohet trajtimi i VAT.
Import, export and missing documents are verified.

FAQ

Why is the post-filing control not enough?
Because post-filing errors often require corrections and can create delays, inaccuracies or additional liabilities.

Import, export and special treatments

Why Is It Needed?

Import, export and special supplies may have different treatments registered for VAT and in the tax books. Without complete documents, there is a risk of incorrect filing.

Which Businesses Need It?

Import goods businesses
Export business
Businesses with international services
International transport business
Businesses with customs invoices or special supplies

When Is It Needed?

When there is import of goods.
When there is export.
When there are international services.
When there are exempt or non-creditable sales.
When there are supplies with special treatment.

How Is It Done?

Kontrollohet lloji i transaksionit.
Kontrollohet dokumenti doganor.
Vendoset trajtimi në librin përkatës.
It is reconciled with the return.
Ruhet dokumentacioni mbështetës.

FAQ

Is every import treated the same?
No. Treatment depends on the type of good/service, customs documents, business status and relevant VAT provisions.

Rimbursim / kreditim i VAT

Why Is It Needed?

Where the deductible VAT is higher than the payable VAT, the business may have a credit or, subject to the relevant conditions, claim a refund.

Which Businesses Need It?

Businesses with large investments
Import businesses with VAT paid
Export business
Businesses with higher purchases than sales
Businesses with periods of low sales activity

When Is It Needed?

When there is credit in VAT.
When a refund is requested under the relevant terms.
When there is export or investment.
When ATK requires additional documents.

How Is It Done?

Purchase and sale books are checked.
Invoices and customs documents are verified.
Proof of payment is checked.
Përgatitet dosja mbështetëse.
Credit or refund status is communicated.

FAQ

Is VAT refunded automatically?
Not always. Refund/credit depends on legal terms, documents, business status and review by ATK.

Income tax and tax installments

Why Is It Needed?

Businesses have obligations for income tax, profit or tax installments, depending on the form of business, turnover and method of taxation.

Which Businesses Need It?

Individual businesses
LLC
Small and large businesses
Installment taxpayers
Businesses with taxable profit

When Is It Needed?

When there are periodic installment obligations.
In preparation of annual or periodic filings.
When revenues, expenses or profit change.
When there are outstanding obligations.

How Is It Done?

Incomes and expenses are controlled.
Analizohet fitimi i tatueshëm.
Paid installments are checked.
Deductible and non-deductible expenses are verified.
Përgatitet orientimi për obligimet.

FAQ

Is income tax related to monthly documents?
Yes. Monthly documents affect the filing of income, expenses and profit that is used to calculate the tax.

Payroll, contributions and payroll tax

Why Is It Needed?

Employees and wages create regular tax and pension obligations. Accurate reporting avoids discrepancies between payroll, bank payments and liabilities in ATK.

Which Businesses Need It?

Businesses with employees
Businesses with changes in wages
Employers with new employees
Businesses with layoffs
Businesses seeking payroll reconciliation with the bank

When Is It Needed?

Every month when there are salaries.
When a new employee is added.
When the salary changes.
When the employment relationship is terminated.
Before declaring salaries and contributions.

How Is It Done?

The payroll is prepared.
Payroll tax and pension contributions are controlled.
Salary bank payments are reconciled.
Përditësohen ndryshimet e punëtorëve.
Dorëzohet deklarimi përkatës.

FAQ

Should the payroll list match bank payments?
Yes, wage payments must have a clear basis and match the payroll and filings.

Practical tax advisory

Why Is It Needed?

Not every transaction is simple. Some cases require analysis before filing, especially when related to VAT, import, export, international services, cash payments, contracts, subsidies, grants or investments.

Which Businesses Need It?

Businesses with unclear tax cases
Businesses with international transactions
Import/export businesses
Businesses with contracts, grants or subsidies
Businesses that want to avoid pre-filing errors

When Is It Needed?

Before Filing.
Before issuing or accepting the invoice with special treatment.
When there are unusual contracts or payments.
When VAT or expenditure guidance is required.

How Is It Done?

Analizohet transaksioni.
Documents and tax base are checked.
The handling of the invoice or expense is evaluated.
Practical guidance and documents to be kept are provided.

FAQ

Does tax advice supersede ATK's official decision?
No. Counseling helps in guidance and preparation, while for complicated cases confirmation or official treatment may be required according to the relevant procedures.

Common tax mistakes

Why Is It Needed?

Knowing common mistakes helps businesses prevent them before they become a problem.

Which Businesses Need It?

Businesses with multiple documents
Businesses that declare VAT
Businesses with bank and cash payments
Import/export businesses
Businesses that have previously had non-compliance

When Is It Needed?

Gjatë kontrollit mujor.
Before Filing.
When discrepancies are observed.
When documents are sent late.

How Is It Done?

Invoices with wrong NUI or no payment document are identified.
Bank payments without a receipt are checked.
Overdue invoices and erroneously deducted VAT are verified.
Imports, books and supporting documents are checked.

FAQ

What is the most common mistake?
The lack of supporting documents and the mismatch of invoices with the bank are among the most frequent problems.

Documents needed for filing

Why Is It Needed?

The earlier the documents are sent, the easier it is to check for errors and avoid delays in filing.

Which Businesses Need It?

Any business with tax obligations
Deklarues të VAT
Salary business
Import/export businesses
Businesses with monthly documents

When Is It Needed?

Gjatë muajit.
Before the filing deadline.
Before VAT review.
When correction or clarification is required.

How Is It Done?

Basic documents are collected.
Sales and purchase invoices are separated.
Banks, cash recordss and vouchers are checked.
Customs documents and contracts are added.
Clarified payments without invoice.

FAQ

When Should Documents Be Sent?
As early as possible during the month and always before the filing deadline.

FAQ

Frequently asked questions about taxes and VAT

When Should Documents Be Sent?

As early as possible during the month and always before the filing deadline.

Are the Books Checked Before Submission?

Yes, the books are checked and reconciled with receipts, bank and supporting documents.

Do You Notify Me About the Obligation Before Payment?

Yes, the customer is notified of the obligation, credit or issues that need to be clarified.

Do You Also Handle Import and Export?

Yes, but the documents must be complete and clear.

Do You Help If There Are Previous Errors?

Yes, periods and documents can be analyzed to see where there are discrepancies.

Professional guidance

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Official Resources

Official sources for Taxes and VAT

These sources are used for guidance and verification of official requests. For each specific case, deadlines, documents and procedures are checked according to the real status of the business and official sources.

ATK

Main ATK portal

The main source for announcements, instructions, e-services and tax information in Kosovo.

Open source

EDI

EDI - Electronic Declaration

The portal where tax filings, books and electronic obligations are submitted according to the status of the taxpayer.

Open EDI

LIBRA

Purchase and Sales Books

Instructions and information on books used for VAT filing and control.

View books

LIGJ

Ligji Nr. 05/L-037 për VAT

Baza ligjore kryesore për Tatimin mbi Vlerën e Shtuar në Republikën e Kosovës.

View law

UA

UA MF Nr. 03/2015 për VAT

Administrative instruction for the implementation of the VAT Law and the practical treatment of the provisions.

View Instruction

Note: Links send to official sources. The information on this page is indicative and does not replace the official interpretation or decision of the competent institutions.

Note: The information on this page is indicative and based on official sources or professional practices. Requirements, documents, deadlines and procedures may vary according to the specific case, the status of the business and the responsible institution. Easy Accounting is not a public institution and does not replace the official decision or interpretation of the competent authorities.