Last updated : 11.05.2026
Expense rules in Kosovo.
Kosovo applies VAT at 18%. Independence 2008, EUR used (de facto eurozone), e-fiscalization deployed.
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1Expense rules & reclaimable VAT
VAT 18% standard, 8% basic goods.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | Invoice + NF |
| Lodging | 18% | Deductible | NF |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | Invoice |
| Transport | 18% | Deductible | Taxi/airfare |
| Gifts | 18% | Non-deductible | Cap |
Receipt
Tax invoice
NF mandatory
SourcesKosovo Tax Administration
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesKosovo Tax Administration
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Pristina | EUR 18 | EUR 65 | EUR 110 |
| Prizren | EUR 15 | EUR 55 | EUR 90 |
| Peja | EUR 15 | EUR 50 | EUR 85 |
| Other | EUR 12 | EUR 45 | EUR 75 |
Currency
EUR
De facto
SourcesKosovo Tax Administration
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| SEZ | Incentives | Per approval | Regime |
Limitations
6 years
Keep
SourcesKosovo Tax Administration
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