Fulfilling tax obligations in the agricultural sector

IADK organized an information seminar for farmers, collection point owners and actors of the agricultural value chain, with a focus on clarifying tax obligations, especially for entities that are or are approaching the threshold for VAT registration. Based on IADK's findings from the fieldwork, the need for detailed clarifications on these issues has been identified, especially for agricultural entities that are in the phase of expanding their economic activities and that have passed or are close to the threshold for VAT registration. This seminar will directly contribute to increasing the level of compliance with tax obligations and preventing unintentional legal violations.

The Tax Administration of Kosovo (TAK) was presented by Mr. Sami Salihu, Deputy Director General of TAK.

The seminar was attended by 24 participants: farmers, owners of collection points and actors of the agricultural value chain, national associations, representatives of the Ministry of Agriculture, Forestry and Rural Development, and a private consultant:

Main topics:

️ flat rate for farmers

️ VAT registration obligations

️ withholding tax and other tax obligations

All participants showed a high interest in the seminar. The seminar served as a space for exchanging experiences and raising awareness of tax compliance in the agricultural sector. However, it can be concluded based on the discussions that all actors in the agricultural value chain have numerous difficulties regarding the practical application of tax obligations. Therefore, it is imperative that state institutions continue with the initiative to hold these trainings with all actors in the value chain. Many issues were also raised about the flat rate, the increase in the threshold for entry under VAT, then "callo" and the exemption of VAT from some investments that are massive among farmers such as: Dairy Freezers, and greenhouses.

IADK remains committed to supporting and continuously informing agricultural stakeholders.

The activity was initiated, organized and financed entirely from IADK's own resources.