1-15 of the Following Month
For the previous month, salaries, pension contributions, payroll tax and withholding are checked.
- WM - salary tax
- CM - kontribute pensionale
- WR - rent, dividend, interest, non-resident and similar payments
Kalendar praktik
Tax deadlines and pre-filing checks
Tax deadlines are not only dates for filing. Before each deadline, invoices, books, banks, cash recordss, salaries, employees and supporting documents must be checked. This page helps you understand which filings are monthly, quarterly or annual, what must be prepared before submission and what risk is created when the filing or payment is made late.
Monthly check
The main deadlines that the business must have under control
For each customer, the business status, VAT, employees, books, invoices and real documents are checked before the filing.
By the 20th
For VAT filers, invoices, books, banks, cash recordss and supporting documents are checked.
- TV - deklarimi i VAT-se
- Purchase Book
- Sales Book
- KRR - rimbursim/kthim kur aplikohet
Quarterly books for non-VAT businesses
Businesses that are not VAT filers declare the Purchase Book and the Sale Book on a quarterly basis.
- TM1: 1-15 Prill
- TM2: 1-15 Korrik
- TM3: 1-15 Tetor
- TM4: 1-15 Janar
Annual Declarations
Annual filings are related to the closing of the year, financial filings and final documents.
- CD
- PD
- DI
- DO
Delays, Penalties and Interest
Delay in filing may result in fines, while delay in payment may result in interest on the tax liability.
- Fine for non-filing
- Interestt for late payment
- Risk of inconsistency
- Need for correction
Note: Deadlines, forms and requirements may vary according to business status, type of tax and official notices of ATK. The information is indicative and each case is checked according to real business documents.
Dallimi kryesor
Late Filing or Late Payment?
These two cases are not the same thing. Late filing is related to not filing the form or books on time. Late payment is related to the failure to settle the tax liability within the payment deadline.
Late filing
It happens when the filing, book or form is not delivered to EDI within the deadline.
- TV is not submitted by the 20th
- WM/CM is not submitted by the 15th
- Librat tremujore nuk dorezohen 1-15 pas tremujorit
- CD is not submitted by March 31
Pasoj: Penalties may be applied for undelivered or late returns, according to the law and the status of the taxpayer.
Late payment
It happens when the filing is submitted, but the tax liability is not paid within the deadline.
- VAT deklarohet, por nuk paguhet
- Payroll tax is declared, but payment is delayed
- Kesti tremujor deklarohet, por nuk paguhet
Pasoj: Interestt can be calculated for late payment until the date when the obligation is paid, according to Law No. 08/L-257.
Praktikisht: business can have two separate risks: penalty for late filing and interest for late payment. Therefore, both delivery and payment are controlled.
Before the deadline
What Is Checked Before the Deadline?
Open each part to see the documents, forms, practical control and the risk if the deadline is delayed.
Declarations From the 1st to the 15th
Why Is It Needed?
These declarations relate to payroll, pension contributions and withholding tax. If the business has employees or payments requiring withholding, documents are prepared before the deadline.
Forms
- WM - Withholding tax on wages
- CM - Pension contributions
- WR - Rent, dividend, interest, non-resident and similar payments
Documents needed
- Employee List
- Gross/Net Salaries
- New Contracts
- Salary Changes
- Departed Employees
- Payments for Rent, Dividends or Interestt
- Payment Evidence
Risk if Late
- Fine for Failure to Submit the Declaration
- Mismatch in the Payroll List
- Interestt if the obligation is declared but payment is not made on time
VAT and books up to 20
Why Is It Needed?
VAT filers check sales, purchase invoices, books, bank, cash records and supporting documents before filing the filing.
Forms / dokumentet
- TV - filing and payment of VAT
- Purchase Book
- Sales Book
- KRR - request for reimbursement/return, when applicable
Documents needed
- Bills of sale and purchase
- Banks, cash recordss and fiscal coupons
- Customs Documents
- Import/export
- Explanations for Payments Without Invoices
Risk if Late
- Penalty for failure to submit the filing or books
- Interestt if VAT is not paid on time
- Discrepancy between the books and the filing
Declarations tremujore
Why Is It Needed?
Some taxpayers declare on a quarterly basis, depending on the form of business, turnover, status and type of tax.
Forms that can be applied
- IS - individual businesses
- IL - individual businesses in real income
- QS - small corporations
- QL - korporata
- IR - qira/pasuri e patrupzuar, kur aplikohet
- CI - kontribute individuale pensionale, kur aplikohet
Afati
From the 1st to the 15th of the following month after the end of the quarter.
- TM1: 1-15 Prill
- TM2: 1-15 Korrik
- TM3: 1-15 Tetor
- TM4: 1-15 Janar
Risk if Late
- Fine for undelivered filings
- Interestt if there is an unpaid tax liability
- Inconsistency in the tax situation
Declarations vjetore
Why Is It Needed?
Annual filings are related to the closing of the financial year and the final reporting of income, profit and related documents.
Forms
- CD - annual filing for corporate income tax
- PD - annual filing for personal income tax
- DI - individual filing
- DO - partnership or special cases
Deadline and documents
1 Janar - 31 Mars i vitit pasues.
- Financial statements
- Annual income and expenses
- Inventory dhe asetet
- Accounts receivable and payable
- Tax returns, books and banks
Risk if Late
- Fine for failure to submit the annual filing
- Obstacles in tax certification
- Problem for bank, tender or grant
- Interestt if there is an unpaid obligation
Notification of New Employees
Why Is It Needed?
New employees must be reported to ATK before starting work so payroll lists and filings remain accurate.
When Is It Needed?
One day before the employee starts work.
What Is Prepared?
- Full Name
- Personal Number
- Start Date
- Position
- Employment Contract
- Gross/net salary
- Primary/Secondary Status
- Working Hours
Risk if Not Completed
- Fine for an Unreported Employee
- Inconsistency in payroll
- Problem During Institutional Review
Jo-VAT
Quarterly books for businesses that are not VAT filers
Even businesses that are not VAT filers must keep and declare the Purchase Book and the Sale Book according to their period. For VAT non-filers, the books are declared on a quarterly basis.
For Which Businesses?
- Individual businesses that are not VAT filers
- LLC that are not VAT filers
- Small taxpayers according to tax status
- Businesses that declare on a quarterly basis
- Businesses that have sales and purchases, but are not registered for VAT
What Is Checked Before Filing?
- Have all invoices for the quarter been entered?
- Are purchases and sales correctly separated?
- Are there any missing invoices?
- Do the documents match the bank and cash records?
- Are the dates within the correct period?
| Quarter | Period | Filing deadline |
|---|---|---|
| TM1 / Q1 | January - March | 1 - 15 April |
| TM2 / Q2 | April - June | 1 - 15 July |
| TM3 / Q3 | July - September | 1 - 15 October |
| TM4 / Q4 | October - December | 1 - 15 January of the Following Year |
Risk if Late: there may be a fine for non-filing of books, inconsistency in EDI, problem in documents for bank, tender, grant or certification and need for correction.
Be careful with deadlines
Fines for non-filing and interest for late payment
The tax deadlines have two parts that are checked separately: the submission of the filing and the payment of the obligation. If the filing is not submitted within the deadline, a fine may be applied. If the tax liability is not paid on time, interest may be calculated until the date when the payment is made.
Note: The amounts of fines and interest must be verified according to Law No. 08/L-257, current notifications of ATK and the specific status of the taxpayer. This part is indicative and does not replace the official interpretation of ATK.
Failure to submit the filing on time
It is applied when the filing, book or form is not submitted to EDI within the deadline.
- Natural business person: EUR 50 for each undelivered filing
- Legal entity: 150 EUR for each undelivered filing
- Non-business natural person: EUR 20 for each undelivered filing
Late payment
It is applied when the filing has been submitted, but the obligation is not paid within the payment term.
- Interestt may be calculated on the unpaid obligation
- The interest continues until the date when the payment is made, according to the law
- No percentage rate is set without official verification
Undeclared worker
The employer must inform ATK about the conclusion of the employment contract one day before the start of the employee's work.
- Very indicative: 500 EUR for each undeclared worker
- It is verified in Law No. 08/L-257 and the announcements of ATK
Inaccurate filings or errors in data
Errors in filings, books or data may require correction and may bring consequences as appropriate.
- VAT e trajtuar gabim
- Books that do not match the filing
- Incorrect or very inaccurate form
- Incorrect employee data
Guidance table
Guidance table of forms, deadlines and risk
Use it as a checklist. The actual deadline and consequences are verified according to the business status and official announcements.
| Formulari / dokumenti | Kush e perdor | Afati | If it is delayed |
|---|---|---|---|
| WM | Employees for payroll tax | 1-15 of the Following Month | Fine for non-filing; interest if there is late payment |
| CM | Employees for pension contributions | 1-15 of the Following Month | Fine for non-filing; discrepancy in wages/employees |
| WR | Withholding for rent, dividend, interest, non-residents, etc. | 1-15 of the Following Month | Fine for non-filing; interest if the obligation is not paid |
| TV | Deklaruesit e VAT-se | 1-20 i muajit vijues | Fine for non-filing; interest on unpaid VAT |
| LB/LSH me VAT | Deklaruesit e VAT-se | 1-20 every month | Fines/non-compliance in EDI and VAT |
| LB/LSH pa VAT | VAT non-filer | 1-15 pas tremujorit | Penalty for non-delivery or delay |
| IS / IL | Individual businesses | 1-15 pas tremujorit | Fine for non-filing; interest if there is an obligation |
| QS / QL | Korporata | 1-15 pas tremujorit | Fine for non-filing; interest if there is an obligation |
| IR / CI | Raste specifike | Sipas periudhes perkatese | Penalty/interest as applicable |
| CD | Corporation / annual filing | 1 Janar - 31 Mars | Penalty for non-delivery; interest if there is an unpaid obligation |
| PD / DI / DO | Persona / ortakeri / raste specifike | 1 Janar - 31 Mars | Penalty for non-delivery; interest as the case may be |
Documents
The documents that the client should send before the deadline
The earlier documents are sent, the easier it is to avoid errors, fines, interest and filing delays.
Invoices and Books
- Sales Invoices
- Purchase Invoices
- Purchase Book
- Sales Book
- Fiscal Receipts
Banks and Payments
- Bank Statements
- Cash Register Documents
- Customs Documents
- Import/export
- Explanations for Payments Without Invoices
Payroll and Other Documents
- Payroll List
- Employee Contracts
- New Employees/Departures
- Documents for special expenses
- Supporting Documents
Frequent mistakes
What Happens If I Am Late?
Delays and incomplete documents increase the risk of incorrect filing, corrections and additional costs.
Errors in documents
- Invoices are sent late
- Bank filings are missing
- Payments do not have invoices
- Invoices do not match bank records
Errors in filing
- VAT trajtohet gabim
- Books do not match the declaration
- Import documents are missing
- Cash payments are not clarified
How They Are Avoided
- Documents are sent during the month
- Employees are notified before starting work
- Imports and exports are clarified immediately
- Payment is checked, not only filing
Related services
Services related to deadlines
Tax deadlines are directly related to accounting, VAT, payroll, cloud documents and reporting.
Official Resources
Official sources for deadlines, books, penalties and interest
These resources are used for guidance and verification of deadlines, forms, books, procedures, fines and interest.
General information on taxes
Official source for forms, deadlines and general information on tax filings in Kosovo.
Open sourcePurchase and Sales Books
Source for guides and documents related to the Purchase Book and the Sales Book.
View booksElectronic book filing
Notice for the electronic filing of books for VAT filers and non-VAT filing taxpayers.
View noticeEDI - Electronic Filing
The portal for the electronic filing of filings, books and tax forms.
Open EDILigji Nr. 08/L-257
The legal basis for the administration of tax procedures, including obligations, procedures, sanctions and interest.
View lawEmployee notification in ATK
Notice on the form of employee notification and the obligation to inform before starting work.
View noticeNote: The information on this page is for guidance and is based on official ATK sources and applicable tax legislation. Deadlines, forms, penalties, interest and requirements may change depending on business status, tax type, turnover and the latest ATK notices. Before any filing or publication of penalty figures, the data should be verified through official sources.