Taxes
Kosovo fiscal number, NUI and VAT explained
What the NUI is, how it relates to a business's fiscal number, when you must register for VAT and the basic business taxes in Kosovo.
Andi B. · · 3 min read
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Every business in Kosovo has a few identification numbers and some basic tax obligations. Here is a clear overview: what they are, where to find them and when you need them.
NUI: Unique Identification Number
The NUI (Numri Unik Identifikues) is the number ARBK assigns to every business at registration. It is the business's main identifier in the state registry and is used on contracts, invoices, tenders and in dealings with institutions.
Fiscal number
The fiscal number identifies the business with the Tax Administration of Kosovo (ATK). For businesses registered in recent years, the NUI also serves as the fiscal number, since registering with ARBK automatically registers the business with ATK. Older businesses may still have a separate fiscal number on record.
Where to find them: on the registration certificate, on the business's invoices or on its Kerko profile. Search any business by name and see its registration details.
VAT number
Businesses registered for Value Added Tax (VAT / TVSH) also have a VAT number, which must appear on their invoices.
When must you register for VAT?
- Mandatorily, when annual taxable turnover exceeds €30,000.
- Voluntarily, even below that threshold, for example if your clients are businesses that want to deduct VAT, or if you import a lot and want to credit the VAT paid on imports.
VAT rates
- 18%: the standard rate, for most goods and services.
- 8%: the reduced rate, for certain categories set by law (e.g. some basic food products).
- Some supplies are exempt or zero-rated (e.g. exports).
VAT-registered businesses declare and pay VAT periodically (usually monthly) and keep purchase and sales ledgers.
Basic taxes by legal form
| Individual Business | LLC / JSC | |
|---|---|---|
| Tax on profit | Personal income tax (progressive) | Corporate income tax: 10% |
| Small businesses (≤ €30,000 turnover) | Option of a simplified tax on gross income | Option of a simplified tax on gross income |
| VAT | Above €30,000 turnover | Above €30,000 turnover |
With the simplified tax for small businesses, tax is paid as a percentage of gross income (not profit), and the rate depends on the type of activity (trade, transport and agriculture have had a lower rate than services and professional activities). It greatly simplifies bookkeeping, but it is not always cheaper. If you have high costs, tax on profit may be more favourable.
Employees
When you hire, you also have these monthly obligations:
- Wage tax: withheld from the employee's gross salary and paid by the employer.
- Pension contributions: 5% from the employer and 5% from the employee, to the Kosovo Pension Savings Trust (either can voluntarily contribute more).
Deadlines and declarations
Declarations and payments are made electronically through ATK's system (EDI). As a rule:
- VAT and wage tax are declared monthly;
- tax on profit is declared annually, with advance payments during the year under ATK rules;
- even with no activity, you often have to file "zero" declarations.
Late or missing declarations bring fines and interest.
How to check a partner
Before issuing a large invoice or paying an advance, check that the partner's NUI and name match and that the business is active. See How to check a business in Kosovo.
Frequently asked questions
How do I find a business's fiscal number?
On its registration certificate, on its invoices or on its Kerko profile. For newer businesses the fiscal number is the same as the NUI.
When must I register for VAT in Kosovo?
Mandatorily when annual taxable turnover exceeds €30,000. You can also register voluntarily below that threshold.
What is the VAT rate in Kosovo?
The standard rate is 18%, and a reduced 8% rate applies to categories set by law. Exports and some supplies are exempt or zero-rated.
Where are tax declarations filed?
Electronically, through the EDI system of the Tax Administration of Kosovo (ATK).
This article is for information only and is not tax advice. Rates, thresholds and deadlines change with legislation; always check the current rules on ATK's website (atk-ks.org) or with a licensed accountant.
- Taxes
- NUI
