Kosovo

Starting a Business in

Kosovo

Listed below is a detailed summary of the bureaucratic and legal hurdles an entrepreneur must overcome in order to incorporate and register a new firm, along with their associated time and set-up costs.  It examines the procedures, time and cost involved in launching a commercial or industrial firm with up to 50 employees and start-up capital of 10 times the economy's per-capita gross national income (GNI).

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standardized Company

  • Legal Form: Limited Liability Company (LLC)
  • City: Pristina

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No. Procedure Time to Complete Associated Costs
1 Open a bank account and deposit the minimum chartered capital

Within 14 days from the day of incorporation, the company needs to submit a certificate of proof of depositing the minimum capital to the Business Registration Agency. The following documents should be submitted to the bank:
1. Business Certificate
2. ‘Business Information’ document
3. Company statute
4. Resolution on the managers, the employees etc.
1 day EUR 5
2 Request and obtain the Business Certificate and the ‘Business Information’ document at the Kosovo Business Registration Agency (KBRA)

In order to complete the registration process, the following documents should be submitted to the Registry:
1. Business registration form – can be downloaded from the website at www.arbk.org. But the website does not function properly.
2. Statue of the company
3. Title certificate or lease contract
4. Copies of ID cards of all shareholders
5. A resolution showing the decision to establish a business in Kosovo
There is no requirement to reserve the company name prior to registration. Business names can duplicate. It is enough to include the name of the business in the registration form.

10 days no charge
3 Pay business registration fee at a bank


1 day EUR 23.5
4 Make a company seal

The seal is not legally required. However, the majority of businesses make a seal and use it in their interaction with the authority. Cost is between 20 and 50 Euros.
1 day EUR 20-50
5 Request and obtain a Municipality license

The municipality license fee is paid annually and depends on the commercial activity and ranges between Euros 50-1000.
30 days no charge
* 6 Request and obtain inspection from the Municipality Technical Committee

After obtaining the Business Registration Certificate from the Kosovo Business Registration Agency, the party must make a request to the Municipal Inspection commission (in Prishtina municipality) to inspect sanitary conditions, safety of the premise etc.
5 days (included in previous procedure) EUR 525 for license and EUR 50 for inspection
7 Request and obtain the fiscal number from the Tax Administration at the Ministry of Economy and Finance

Within 15 days all business organizations registered with the KBRA (Kosovo Business Registration Agency), must apply for fiscal number at TAK (Kosovo Tax Administration) before beginning any economic activity.
In order to apply at the TAK, the following documents should be submitted:
1. Business Certificate,
2. Business Information document,
3. Copy of ID card of the owner or authorized person of the company,
4. The bank account circulation in last 6 months,
5. The application form for fiscal number which it can be obtained at the TAK office or it can be downloaded from internet at: http://atk-ks.org/english/NFiskal/.
According to the article 5, paragraph 3 of Administrative Instruction No.07/2009 on Registration, Deregistration and Issuance of Fiscal Number, Tax Administration of Kosovo must make a decision on whether to issue a number, or not, within 10 working days after receiving the application. In practice, it takes around 7 calendar days to issue the fiscal number.

 7 days no charge
* 8 Obtain inspection of the business premise from the Tax Administration

TAK may conduct a visit to the business premise to inspect the site prior to issuing a fiscal number. The entrepreneur must be present at the site when the inspection is conducted.
1 day, simultaneous with procedure 7 no charge
9 Register the company for Value Added Tax (VAT) with the Tax Administration at the Ministry of Economy and Finance

The Value Added Tax application is required only for companies with a yearly turnover of more than 50,000 Euros. The VAT registration form can be downloaded from http://www.atk-ks.org/english/Tatimet/fajllat/tvsh/FRTVSH.pdf. A VAT Registration Certificate will be issued showing the business name, the Business registration Number (BRN) and the principal address of the business.

 7 days no charge
10 Register employees for the pension scheme with the Tax Administartion at the Ministry of Economy and Finance

Business certificate, copy of identification cards and a completed registration form are required to register workers for pension.
1 day no charge
* Takes place simultaneously with another procedure.
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