Kosovo VAT / TVSH Invoice Calculator
Extract or add Value Added Tax under Kosovo VAT Law: standard 18% rate, reduced 8% rate for utilities & essential goods, and reverse charge clauses.
🧾 Parametrat e Fatures (Invoice & VAT Parameters)
📊 Permbledhja e TVSH-se (VAT Computation Summary)
| Elementi i Fatures (Invoice Component) | Baza Ligjore | Shuma (EUR €) |
|---|
❓ Pyetjet me te Shpeshta Ligjore (FAQ)
What are the statutory VAT (TVSH) rates in the Republic of Kosovo?
Under Article 26 of Kosovo Law No. 05/L-037 on Value Added Tax, there are two positive VAT rates: a standard rate of 18% applied to most supplies of goods and services, and a reduced rate of 8% applied to designated basic goods, medicines, and utility services.
What supplies qualify for the reduced 8% TVSH rate in Kosovo?
The reduced 8% rate covers: supply of water (excluding bottled water), electricity, central heating, municipal waste collection, basic foodstuffs (bread, flour, cooking oils, milk, salt, eggs), medical equipment and pharmaceuticals, textbooks, and public transportation.
What is the mandatory threshold for VAT registration in Kosovo?
Under Article 4 of the VAT Law, any economic operator whose taxable turnover exceeds EUR 30,000 within any continuous twelve-calendar-month period is legally obligated to register for TVSH with the Tax Administration of Kosovo (ATK).
How do you extract 18% VAT from a gross price in Kosovo?
To extract 18% VAT included in a gross total: Net Amount = Gross Amount / 1.18. The VAT component = Gross Amount - Net Amount (or Gross Amount * (0.18 / 1.18) ≈ Gross * 0.152542).
What is the reverse charge mechanism (ngarkesa e kthyer) under Kosovo VAT?
Under Article 52 of Law No. 05/L-037, reverse charge applies to specific sectors such as construction work between VAT-registered companies and supplies of gold or scrap materials. In these cases, the buyer accounts for both input and output VAT, and no VAT is charged on the seller's fiscal invoice.
Engr. Muhammad Shahzad
Verified Western Balkan Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Western Balkan labor standards, Kosovo Pension Savings Trust (Trusti / KPST) architectures, Tax Administration of Kosovo (ATK / TAK) withholding schedules, and ERO energy tariff regulations under Republic of Kosovo statutes.