Biznes individual B.I.Kosovo
What it takes to form, own and run a sole trader in Kosovo, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
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Taksa me rastin e regjistrimit të biznesit fillestar nuk paguhet
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Taxpayers are resident and non-resident natural persons, individual business enterprise, partnerships and associations
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the B.I..
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- Does not apply
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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mund të dorëzojë në ARBK, adresën e një personi tjetër në Kosovë
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the B.I..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the B.I. are in our records.
What is public
- Directors
- Public
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1. Për secilën Shoqëri Tregtare të regjistruar, ARBK publikon në faqen e saj zyrtare në internet
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 3–9%
Not a legal person (Law 06/L-016 art. 48.3); the individual business enterprise is a Personal Income Tax taxpayer. Annual gross income of 50,000 EUR or less is taxed on gross income at 3% (trade, transport, agriculture) or 9% (services, professional, artisanal); above that, or by election, on real income at 0%/8%/10% annual bands.
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Taxpayers are resident and non-resident natural persons, individual business enterprise, partnerships and associations
- CFC rules in Kosovo
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Owner files Form D with the registry, with the owner's ID, the original business certificate and a tax clearance from the Tax Administration of Kosovo
Quote
Dokumentet që janë të nevojshme për shuarje të Biznesit Individual ose Ortakërisë së Përgjithshme
- Statutory fee
- Free
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2.2.2.Application for termination of business and termination of the unit ............ 0.00 €
Every business in Kosovo
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Kosovo.
Payment and banking services
1 service names Kosovo on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Biznes individual (B.I.)
- ISO 20275 code
- QZENSecondary GLEIF, Entity Legal Forms code list