LIGJI NR. 04/L-108 PËR NDRYSHIMIN DHE PLOTËSIMIN E LIGJIT PËR TATIMIN MBI VLERËN E SHTUAR NR. 03/L-146, I NDRYSHUAR DHE PLOTËSUAR ME LIGJIN NR. 03/L-197 | 04/L-108 — Kosovo law | Esheria

LIGJI NR. 04/L-108 PËR NDRYSHIMIN DHE PLOTËSIMIN E LIGJIT PËR TATIMIN MBI VLERËN E SHTUAR NR. 03/L-146, I NDRYSHUAR DHE PLOTËSUAR ME LIGJIN NR. 03/L-197

This text is the preamble to a law amending and supplementing the Kosovo VAT law.

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Jurisdiction
Kosovo
Instrument
Act or statute
Citation
04/L-108
Version
Undated source snapshot
Language
sq
Updated
Official source
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VAT VAT disputes VAT registration air transport asset classification asset transfer auctions barter business assets business goods and services capital goods catering services customs arrangements customs duties customs procedures deduction right definition duty free shops economic activity effective date exempt activities exemptions export documentation export exemptions +48 more

Statute overview

About this statute

This text is the preamble to a law amending and supplementing the Kosovo VAT law. This provision says a new Article 1.A is added after Article 1 of the basic law. This article states the law’s purpose: to regulate special situations not covered by Law 03/L-146, including place of supply rules for goods and services, international passenger transport, transport of accompanying goods, VAT deduction rules, and goods under special customs arrangements. Neni 2 1. Services with capital-goods-like characteristics must be treated as capital goods if their total cost exceeds 20,000 Euro. The Minister of Finance may issue a subordinate act defining capital goods.

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