How do I install the Kosovo Vat skill?

Run npx skillmds@latest add openaccountants/kosovo-vat in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Kosovo Vat skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Kosovo VAT (TVSH) return for any client. Trigger on phrases like "Kosovo VAT", "Kosovo TVSH", "TAK filing", or any request involving Kosovo VAT. This skill covers standard TVSH payers filing monthly returns. Kosovo has 18% standard and 8% reduced rate. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Kosovo VAT work. It is listed under AI & ML on SkillMD.

Is Kosovo Vat safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Kosovo Vat?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Kosovo Vat free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Kosovo Vat?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Kosovo Vat by openaccountants — Agent Skill

Name: Kosovo Vat
Author: openaccountants

Kosovo VAT (TVSH) Return Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Field	Value
Country	Kosovo (Republic of Kosovo)
Tax name	TVSH (Tatimi mbi Vleren e Shtuar)
Standard rate	18%
Reduced rates	8% (electricity, water, waste, heating, food, pharmaceutical, medical, IT equipment, agriculture, books)
Zero rate	0% (exports, international transport, diplomatic)
Return form	Monthly TVSH declaration
Filing portal	https://etax.atk-ks.org (TAK e-portal)
Authority	Tax Administration of Kosovo (TAK — Administrata Tatimore e Kosoves)
Currency	EUR (Kosovo uses the euro)
Filing frequency	Monthly
Deadline	Last day of the month following the reporting month
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key TVSH return boxes:

Box	Meaning
1	Taxable supplies at 18% — base
2	Output TVSH at 18%
3	Taxable supplies at 8% — base
4	Output TVSH at 8%
5	Zero-rated supplies (exports)
6	Exempt supplies
7	Reverse charge on imported services — base
8	Output TVSH on reverse charge
9	Total output TVSH
10	Input TVSH on domestic purchases (18%)
11	Input TVSH on domestic purchases (8%)
12	Import TVSH
13	Input TVSH on reverse charge (creditable)
14	Total input TVSH
15	Net TVSH payable or credit
16	Credit brought forward
17	Net payable

Conservative defaults:

Ambiguity	Default
Unknown rate on a sale	18%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Kosovo
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge (Box 7/8/13)
Unknown blocked-input status	Blocked
Unknown 8% vs 18% rate	18%

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	EUR 3,000
HIGH tax-delta on a single default	EUR 200
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net TVSH position	EUR 5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month. Acceptable from: ProCredit Bank Kosovo, Raiffeisen Bank Kosovo, NLB Banka Kosovo, TEB, Banka Ekonomike, BKT Kosovo, or any other.

Recommended — invoices, fiscal receipts, client fiscal number.

Ideal — complete invoice register, prior TVSH declaration.

Refusal catalogue

R-XK-1 — Non-registered. Trigger: client below EUR 30,000 threshold and not voluntarily registered. Message: "Non-registered entities cannot file TVSH. Out of scope."

R-XK-2 — Partial exemption. Trigger: mixed taxable and exempt. Message: "Input TVSH apportionment required."

R-XK-3 — Income tax. Trigger: user asks about income tax. Message: "This skill handles TVSH only."

Section 3 — Supplier pattern library

3.1 Kosovo banks (fees exempt — exclude)

Pattern	Treatment	Notes
PROCREDIT KOSOVO, PROCREDIT	EXCLUDE	Financial service, exempt
RAIFFEISEN KOSOVO, RAIFFEISEN	EXCLUDE	Same
NLB BANKA, TEB, BANKA EKONOMIKE	EXCLUDE	Same
BKT KOSOVO	EXCLUDE	Same
INTERES, INTEREST	EXCLUDE	Interest
KREDI, LOAN	EXCLUDE	Loan principal

3.2 Government and statutory bodies (exclude)

Pattern	Treatment	Notes
TAK, ATK, TAX ADMINISTRATION	EXCLUDE	Tax payment
DOGANA, CUSTOMS KOSOVO	EXCLUDE	Duty (import TVSH separate)
TRUST PENSIONAL, PENSION	EXCLUDE	Pension
MINISTRIA, GOVERNMENT	EXCLUDE	Government fee

3.3 Utilities

Pattern	Treatment	Box	Notes
KESCO, KEK, KEDS	Domestic (8% electricity)	11	Electricity — reduced rate
RWC, UJËSJELLËSI	Domestic (8% water)	11	Water — reduced rate
IPKO, VALA, KUJTESA	Domestic 18%	10	Telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
SIGURIA, SIGAL KOSOVO, ILLYRIA	EXCLUDE	Exempt
SIGURIM, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Pattern	Treatment	Notes
VIVA FRESH, ETC, INTEREX	Default BLOCK	Personal provisioning
RESTORANT, KAFENE, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	7/8/13	Reverse charge at 18%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	7/8/13	Same

3.7 Professional services

Pattern	Treatment	Box	Notes
NOTER, NOTAR	Domestic 18%	10	If business purpose
KONTABILIST, AUDITOR	Domestic 18%	10	Deductible
AVOKAT, LAWYER	Domestic 18%	10	If business matter

3.8 Payroll and exclusions

Pattern	Treatment	Notes
PAGA, SALARY	EXCLUDE	Wages
DIVIDEND	EXCLUDE	Out of scope
TRANSFERE, INTERNAL	EXCLUDE	Internal
ATM, TERHEQJE	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; EUR 16.00

Reasoning: US entity. Reverse charge at 18%. Box 7 (base), Box 8 (output), Box 13 (input credit). Net zero.

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-16.00	-16.00	2.88	18%	13	7/8	N

Example 2 — Reduced rate utility (electricity at 8%)

Input line: 10.04.2026 ; KESCO ; DEBIT ; Electricity April ; -85.00 ; EUR

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	KESCO	-85.00	-78.70	-6.30	8%	11	N

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORANT LIBURNIA ; DEBIT ; Dinner ; -120.00 ; EUR

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORANT LIBURNIA	-120.00	-120.00	0	—	—	Y	"Entertainment: blocked"

Example 4 — Export (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +3,500.00 ; EUR

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+3,500	+3,500	0	0%	5	Y	"Verify export docs"

Example 5 — Motor vehicle blocked

Input line: 28.04.2026 ; AUTO PRISHTINA ; DEBIT ; Car lease ; -350.00 ; EUR

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	AUTO PRISHTINA	-350.00	-350.00	0	—	—	Y	"Vehicle: blocked"

Example 6 — Import of goods

Input line: 25.04.2026 ; DOGANA KOSOVES ; DEBIT ; Import TVSH ; -1,800 ; EUR

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
25.04.2026	DOGANA KOSOVES	-1,800	-1,525	-275	18%	12	N

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 18%

Default rate. Sales to Box 1/2. Purchases to Box 10.

5.2 Reduced rate 8%

Electricity, water, waste, heating, food staples, pharmaceutical, medical equipment, IT equipment, agricultural inputs, books. Sales to Box 3/4. Purchases to Box 11.

5.3 Zero rate

Exports, international transport, diplomatic. Box 5.

5.4 Exempt

Financial, insurance, medical services, educational, residential rental, postal.

5.5 Reverse charge — non-resident services

Self-assess at 18%. Box 7/8 (output), Box 13 (input). Net zero.

5.6 Import TVSH

At customs. 18% (or 8% if applicable). Box 12.

5.7 Blocked input TVSH

Passenger vehicles, entertainment, personal consumption, no valid invoice.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%.

6.2 Entertainment — Default: block.

6.3 SaaS entities — Default: reverse charge at 18%.

6.4 8% vs 18% — Default: 18%. Question: "Confirm if reduced rate applies."

6.5 Owner transfers — Default: exclude.

6.6 Foreign incoming — Default: zero-rated. Question: "Export docs?"

6.7 Large purchases — Question: "Fixed asset?"

6.8 Cash withdrawals — Default: exclude.

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Kosovo-specific box codes. Note Kosovo uses EUR.

Section 8 — Kosovo bank statement reading guide

CSV conventions. ProCredit Kosovo and Raiffeisen Kosovo use comma or semicolon delimiters, DD.MM.YYYY.

Albanian terms. Paga (salary), interes (interest), kredi (loan), terheqje (withdrawal), transfere (transfer). Same as Albania.

Currency. Kosovo uses EUR. No currency conversion needed for EUR transactions.

Internal transfers. Between client's accounts. Exclude.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "Sole trader or company (SHPK)?"

9.2 TVSH registration — Fallback: "TVSH registered?"

9.3 Fiscal number — Fallback: "What is your fiscal number?"

9.4 Period — Inference: statement dates.

9.5 Industry — Fallback: "What does the business do?"

9.6 Credit B/F — Always ask.

9.7 Cross-border — Fallback: "Customers outside Kosovo?"

Section 10 — Reference material

Sources

Law No. 05/L-037 on Value Added Tax (Kosovo)
TAK — https://etax.atk-ks.org
Central Bank of Kosovo — https://bqk-kos.org (no FX needed — EUR)

Change log

v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Kosovo VAT (TVSH) Skill v2.0

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Kosovo Vat

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