Filing taxes in EDI: a Kosovo guide

In Kosovo, taxes are filed online through EDI (Electronic Declaration), the system run by the Tax Administration of Kosovo (ATK). Even if your accountant files for you, it's worth understanding how it works, because the responsibility stays with you.

Getting access to EDI

After registering with ARBK, the business gets its NUI, which also serves as its fiscal number. You use it to register as an EDI user with ATK. Usually:

you apply for access at an ATK office, or through whatever online procedure ATK currently offers;
you receive a username and password;
you can also give your accountant access so they can file on your behalf.

Don't share your password. If your accountant files for you, use the delegation the system provides. For the NUI and fiscal number, see NUI, fiscal number and VAT.

What you file, and when

ATK publishes the exact deadlines, but the general rhythm is:

Every month (usually by the 20th of the following month):

VAT, if you are VAT-registered;
payroll tax and pension contributions, if you have employees. See Payroll tax and contributions;
withholding taxes, e.g. on rent paid to an individual.

Every quarter, for some businesses:

advance payments of profit tax or small-business tax, depending on your regime.

Every year:

the annual return for corporate income tax (SH.P.K., SH.A.) or personal income tax (B.I.);
financial statements, for businesses required to file them.

Zero returns

One of the most common mistakes: the business didn't trade for a month, so the owner assumes there's nothing to file. For many taxes, a return is due even when the amount is zero. Not filing can bring a fine even when you owe nothing.

If the business has stopped trading for good, don't keep it open just to file zero returns. Close it properly. See Closing a business in Kosovo.

Paying

Filing and paying are separate steps. After you file, you pay at a bank or online using the reference number the system generates. Without the right reference, the payment may not be matched to your liability and you can end up looking like you owe money.

Late filing and mistakes

Late filing usually brings a fine.
Late payment brings interest, and sometimes a fine.
A wrong return can be fixed with an amended return. Correcting it before ATK finds the error usually has milder consequences.

A simple monthly routine

By the 5th: send your accountant all of last month's invoices, both incoming and outgoing.
By the 15th: check the amounts to be filed with your accountant.
By the 20th: file and pay.
Keep proof of both the filing and the payment.

If you don't have an accountant yet, read When you need an accountant.

Frequently asked questions

What is EDI?

The Electronic Declaration system of the Tax Administration of Kosovo (ATK). Businesses use it to file tax returns and see what they owe.

Do I have to file if I had no turnover?

Usually yes. For many taxes you must file a return even when the amount is zero. Not filing can bring a fine even with no tax owed.

When are VAT and payroll tax due?

Usually by the 20th of the following month, for the previous month. Check ATK's current calendar, as deadlines can change.

Can I correct a return I got wrong?

Yes, by filing an amended return in EDI. Correcting before ATK finds the error usually has milder consequences.

This article is for information only and is not tax advice. Deadlines, forms and rates are set by ATK and tax laws and can change; check atk-ks.org or with your accountant.