UNMIK/PR/126
PRISTINA—A Hotel, Food and Beverage Tax is proposed to come into effect on 1 February, 2000. This tax is on the services offered by hotels, restaurants and bars. It will apply to all places with gross receipts exceeding 15,000 DM per month that charge for accommodation as well as establishments that serve food or drinks with seating capacity for customers. The tax rate is ten percent of the gross receipts from the services being provided. The tax will actually be paid by consumers although it will be collected on behalf of the Kosovo Consolidated Fund by operators of the business providing the services.
In an effort to help businesses understand how this new tax will affect them and steps they need to undertake to ensure compliance, tax inspectors from the Central Fiscal Authority will begin making personal visits to businesses by the end of January.
The first declaration and payment of the new tax will be due on March 15. Businesses affected by this initiative will need to have a new business identification number. Procedures for obtaining a business identification number will be announced shortly by the Central Fiscal Authority.